The following information was extracted from the draft financial statements of Mantissa Ltd, a limited company. Statements of Financial Position as at 31 May 2021 2020 RM000 RM000 RM000 Non-Current Assets 4.600 M000 2,700 Current Assets Inventory 580 500 Trade receivables 360 230 Bank 170 940 900 5.540 3,600 Total assets Equity and liabilities Equity Ordinary share capital Share premium Retained earnings Non-Current Liabilities 10% Loan note Current liabilities Trade payables Taxation Bank overdraft Additional information: 3,500 2,370 300 150 1.052 470 4,852 2,990 0 100 450 180 58 899 365 145 0 688 5,540 510 3.600 1. The income statement for the year ended 31 May 2021 showed the following. Operating profit Interest payable Profit before taxation Taxation Profit for financial year RM'000 1,042 (10) 1,032 (180) 852 2. During the year, dividends paid were RM270,000. 3. Profit before taxation was arrived at after charging RM700,000 for depreciation on noncurrent assets. 4. During the year, non-current assets with a net book value of RM200,000 were sold for RM180,000. Required: (a) Prepare a Statement of Cash Flows using indirect method for the year ended 31 May 2021. (b) Comment on the results of cash flow statement (25 marks) 10 marks) (Total 35 marks)