The financial position of Upin Ipin Ltd on 1^st January, 2020 and 31^st December, 2020 was as follows:

Particulars	1st January	31st December
Assets: Cash Debtors Stock Land Building Machinery	8,000 70,000 50,000 40,000 100,000 160,000	7,200 76,800 44,000 60,000 110,000 172,000
Total Assets	428,000	470,000
Liabilities: Current Liabilities Loan from Bank Loan from Associated Co. Capital and Reserve	72,000 60,000 - 296,000	82,000 50,000 40,000 298,000
Total Liabilities	428,000	470,000

During the year RM52,000 were paid as dividends. The provision for depreciation against machinery as on 1^st 2020 was RM54,000 and as on 31^st December 2020 was RM72,000.

Required:

1. Prepare Statement of Changes in Working Capital.
2. Prepare Statement of Fund Flows as at 31 December 2020.