The statement of financial position of Algorand Bhd as at 31 December 2021 are as follows: 2021 RM 2020 RM Non-current assets at NBV 1,760,000 1,060,000 Goodwill 450,000 500,000 Investment in associate 980,000 780,000 Inventories 450,000 500,000 Receivables 570,000 430,000 Short term investments 430,000 280,000 Cash 360,000 250,000 5,000,000 3,800,000 Ordinary shares 1,500,000 1,000,000 Share premium 400,000 200,000 Revaluation reserves 300,000 100,000 Retained profits 1,000,000 650,000 Non-controlling interest 320,000 150,000 Loan stocks 200,000 400,000 Deferred taxation 170,000 200,000 Proposed dividends 300,000 200,000 Taxation 360,000 400,000 Payables 450,000 500,000 5,000,000 3,800,000 The statement of comprehensive income of Algorand Bhd for the year ended 31 December 2021 is as follows: RM RM Groups profit before taxation after charging/ 880,000 (crediting): Depreciation 250,000 Goodwill impaired 50,000 Interest expense 40,000 Interest income (20,000) Gain on sale of non-current assets (50,000) Share of profit in associate 500,000 Net profit before taxation 1,380,000 Taxation - group - Associate (330,000) (200,000) (530,000) Net profit after taxation Non-controlling interest Profit attributable to shareholders Proposed dividends Retained profit for the year 850,000 (200,000) 650,000 (300,000) 350,000 Additional information: a. During the year, some non-current assets with a net book value of RM100,000 were sold for RM150,000 cash. Some properties were revalued upwards by RM200,000 and the surplus credited to revaluation reserves. b. Dividends (net) received from associate during the year totalled RM100,000. c. Dividends paid by subsidiaries to non-controlling interest (NCI) totalled RM30,000. d. Short term investments are marketable securities and are part of the company's cash management. Required: You are required to prepare the group cash flow statement using indirect method