The following are the draft financial statements for Don Cafe Bhd. Don Cafe Statement of Profit or Loss for the year ended 31 December 2017 RM RM 50,600,000 (32,500,000 18,100,000 Revenues Less: Cost of goods sold Gross profit Less: Operating expenses (rent, salaries, utilities) Depreciation expenses Loss on sale of land Interest expense Income tax expense Total expenses Net profit after tax 14,300,000 450,000 200,000 250,000 800,000 (16,000,000) 2,100,000 Don Cafe Statement of Financial Position as at 31 December 2017 2017 RM 2016 RM 1,750,000 3,500,000 4,500,000 (1,150,000) 4,000,000 3,500,000 (700,000) Non Current Assets Investment in Bella Land Equipment Accumulated Depreciation Equipment Current Assets Cash Accounts Receivable Inventory Prepaid rent Total Assets Equity Ordinary shares Retained earnings Non Current Liabilities Bank loan-Safe Bank 3,100,000 1,350,000 1,750,000 200,000 15,000,000 2,400,000 1,000,000 2,250,000 100,000 12.550,000 5,250,000 3,550,000 5,000,000 2,050,000 4,750,000 3,750,000 Current Liabilities Accounts payable Interest payable Income tax payable Total Liabilities and Equity 1,100,000 100,000 250.000 15,000,000 1,350,000 50,000 350.000 12,550,000 Additional information for 2017 is as follows: Purchased investment in Bella cafe for RM 1,750,000 Sold land originally costing RM 500,000, resulting in a RM 200,000 loss. Purchased RM 1,000,000 in equipment by taking a 3-year loan from Safe Bank. Issued ordinary shares for RM 250,000 cash. Declared and paid a cash dividend of RM 600,000 Required: Prepare the statement of cash flows for Don Cafe using the indirect method