1. The comparative statement of financial positions of Glacier Corporation showed the following at December 31.

		2018		2017
Debits		RM		RM
Cash Accounts receivable Merchandize inventory Land Plant and equipment		10 18 24 10 94		8 10 20 24 60
		156		122
Credits
Accumulated depreciation Accounts payable Non-current borrowings Common shares Retained earnings		14 16 40 60 26		10 12 32 50 18
		156		122

The statement of profit and loss for 2018 was as follows:

Glacier Corporation Statement of Profit and Loss For the Year Ended December 31, 2018
Sales Cost of sales				300 200
Gross profit Operating expenses Rent Depreciation		77 6		100 83
Income from operations Other gains (losses) Gain on sale of equipment Loss on sale of land		1 (4)		17 (3)
Net income				14

Additional information:

a. Cash dividends paid during the year amounted to RM6.

b. Land was sold during the year for RM10. It was originally purchased for RM14.

c. Equipment was sold during the year that originally cost RM7. Carrying amount was RM5.

d. Equipment was purchased for RM41.

1. Prepare a cash flow table.
2. Prepare a statement of cash flows for the year ended December 31, 2018.