The following information has been extracted from the financial statements of Waka Berhad for the year ended 31 March 20X9, together with comparative figures for the statement of financial position for the previous year. Statement of Comprehensive Income for the year ended 31 March 20X9

RM'000

Revenue

350,000

Cost of sales

(155,000)

Gross profit

195,000

Distribution costs

(20,000)

Administration expenses

(10,000)

Profit from operations

165,000

Interest received

1,000

Finance cost

(2,000)

Profit before tax

164,000

Taxation

(41,000)

Profit for the period

123,000

Statement of Financial Position as at 31 March

20X9

20X8

RM'000

RM'000

Assets

Non-current assets

Cost

380,000

300,000

Accumulated depreciation

(76,000)

(60,000)

304,000

240,000

Current assets

Inventory

85,000

60,000

Trade receivables

45,000

51,000

Bank

36,000

-

166,000

111,000

Total assets

470,000

351,000

Equity and liabilities

Capital and reserves

Ordinary share capital

204,000

150,000

Share premium

40,000

30,000

Revaluation reserve

35,000

30,000

Retained earnings

120,000

70,000

399,000

280,000

Non-current liabilities

5% loan notes

10,000

31,000

Current liabilities

Bank overdraft

-

15,000

Trade Payables

40,000

20,000

Taxation

21,000

5,000

61,000

40,000

Total equity and liabilities

470,000

351,000

Additional information:

During the year ended 31 March 20X9, Waka Berhad sold equipment for RM20,000,000 with realising a profit of RM600,000. Accordingly, no revaluation or disposal was made on this particular non-current asset. There were no outstanding amounts of interest payable or interest receivable for both years and an amount of RM73,000,000 dividend was paid during the year. Profits from operations amounting to RM165,000,000 is a net figure after depreciation charges of RM18,000,000. Required:

Prepare a Statement of Cash Flows for Waka Berhad for the year ended 31 March 20X9, in accordance with MFRS 107 Statement of Cash Flows using the indirect method.