The following information is available for Sinoplus, a limited liability company: Statement af Financial Pocition ac at 20 Contemher Summarised income statement for the year ended 30 September 2021 Additional Information i) During the year non-current assets which had cost RM800,000, with a net book value of RM350,000, were sold for RM500,000. ii) The revaluation surplus arose from the revaluation of some land that was not being depreciated. iii) The 2020 income tax liability was settled at the amount provided for at 30 September 2021. iv) The additional loan notes were issued on 1 October 2020. Interest was paid on 31 March 2021 and 30 September 2021. v) Dividends paid during the year amounted to RM750,000. Required: a) Prepare the company's cash flow statement for the year ended 30 September 2021, using the indirect method, adopting the format in MFRS107 Cash flow statements. (show clear working Asset, Accumulated Depreciation and Taxation). (20 marks) b) Discuss why investors would prefer analysing the statement of cash flow rather than the financial statements