Sulzer Sdn Bhd has the following information for the year ending 31 December 2021.

RMOperating prot for the year, after charging depreciation of RM22,300213,500Purchase of non-current assets during the year 80,000Repayment of non-current loan 45,000Issue of shares at par 100,000

Changes in working capital during the year

Increase in inventories 22,500Decrease in receivables18,000Decrease in payables 14,500Taxation paid 25,000Dividends paid 5,000

Required:

Construct a statement of cash ow based on the information given.