The comparative statement of financial position of Beta Sdn Bhd as at 31 December 2020 and 2019 are as following: 2020 2019 RM million RM million Cash at bank 108.5 50.4 Accounts receivable 393.0 219.0 Inventories 84.0 134.4 585.5 403.8 Plant and equipment (NBV) Investment in government securities 475.6 33.6 509.2 364.8 33.6 398.4 Total assets 1,094.7 802.2 Ordinary shares Revaluation surplus Retained earnings 530.0 166.0 105.0 801.0 290.0 197.0 73.5 560.5 Accounts payable Tax payable Deferred taxation 10% Debentures 140.9 15.0 37.8 100.0 293.7 130.8 10.0 50.9 50.0 241.7 1,094.7 802.2 Statement of comprehensive income for the year ended 31 December 2020 Sales Less: Cost of sales Gross profit Operating expenses Operating profit Investment income Profit before tax Taxation Profit after tax Interim dividend paid Profit attributable to members RM million 860.0 (560.0) 300.0 (224.4) 75.6 9.0 84.6 (18.8) 65.8 (34.3) 31.5 Additional information: Property, plant and equipment held by Beta are items of plant and equipment and freehold premises. During 2020 items of plant and equipment which originally cost RM40 million were disposed of, resulting in a loss of RM6 million. These items have a net book value of RM28 million at the date of disposal. On 1 August 2020, 50 million of 10% debentures were converted into 50million of ordinary share capital. The depreciation charge for the year, included in the statement of comprehensive income, was RM43 million. There is an additional provision of RM2.5 million for doubtful debts made in Year 2020. Required: Prepare the cash flow statement for Beta for the year ending 31 December 2020 using the direct method. [40 marks)