Tawakul Sdn Bhd, a supplier of sports goods, is preparing its statement of cash flows for the year ended 31 August 2019. The following information is provided:

STATEMENT OF PROFIT & LOSS FOR THE YEAR ENDED 31 AUGUST 2019

	RM
Revenue	25,600,000
Cost of sale	(14,800,000)
GROSS MARGIN	10,800,000
Distribution cost	(4,300,000)
Administrative expenses	(2,600,000)
PROFIT FROM OPERATION	3,900,000
Interest	(800,000)
PROFIT BEFORE TAX	3,100,000
Tax	(680,000)
PROFIT FOR THE YEAR	2,420,000

STATEMENT OF FINANCIAL POSITION

	2019	2018
	RM	RM
Property, plant & equipment	13,100,000	12,250,000
Current Assets:
Inventory	1,600,000	2,100,000
Trade receivables	2,150,000	2,380,000
Repayments	600,000	750,000
Cash	1,080,000	940,000
Total Current Assets	5,430,000	6,170,000
Total Assets	18,530,000	18,420,000
Equity & Reserve
Share capital	5,000,000	4,000,000
Retained earnings	3,450,000	1,530,000
Total	8,450,000	5,530,000
Current Liabilities:
Accruals	380,000	400,000
Trade payables	2,100,000	1,950,000
Tax payables	600,000	540,000
Total	3,080,000	2,890,000
Non-Current Liabilities:
Loan	6,258,000	9,346,000
Deferred tax	742,000	654,000
Total	7,000,000	10,000,000
Total Equity, Reserve & Liabilities	18,530,000	18,420,000

i. Depreciation is included within cost categories as follows:

Cost of sales	RM550,000
Distribution cost	RM180,000
Administrative expenses	RM120,000

ii. There was a bonus issue of shares of RM400,000 during the year 2019. iii. There was no interest accrual at the start or end of the year.

Required: Prepare the Cash Flow Statement for Tawakul Sdn Bhd for the year ended 31 August 2019. (Direct Method including Reconciliation of net Profit to net Cash provided by Operating Activities).