The comparative balance sheets for Subutay Company Sdn. Bhd. appear below: Subutay Company Sdn. Bhd. Comparative Balance Sheet 2019 2018 Assets Cash Account receivable Inventory Prepaid insurance RM38,000 18,000 25,000 7,000 RM13,000 14,000 15,000 9,000 18,000 30,000 Stock investments Equipment Accumulated depreciation- Equipment Total Assets 60,000 (18,000) (14,000) 130,000 85,000 Liabilities and Stockholder's equity Account payable 25,000 Bonds payable 37,000 Common stock 40,000 Retained earnings 28,000 Total liabilities and 130,000 stockholder's equity 7,000 45,000 23,000 10,000 85,000 Additional information: 1. Net income for the year ending December 31, 2019, was RM30,000. 2. Cash dividends of RM12,000 were declared and paid during the year. 3. Stock investments that had a book value of RM18,000 were sold for RM13,000. 4. Sales for 2019 are RM130,000. Required: Prepare a statement of cash flows for 2019 using the indirect method. (15 marks)