The summarised accounts of Success Bhd for the year ended 31 December 2017 is as follows: Statement of Profit or Loss for the year ended 31 December 2017 RM Sales 174,400 Cost of sales (64,000) 110,400 Operating expenses (44,000) 66,400 Interest expense (8,000) Loss on disposal of plant (7,200) Dividend income 1,600 Interest income 800 Profit before tax 53,600 Income tax (6,400) Profit after tax 47,200 2016 RM 201,400 Statement of Financial Position as at 31 December 2017 RM Non-current assets Property, plant and equipment 292,000 Current assets Inventories 4,000 Trade receivables 12,000 Interest receivable 320 Cash at bank 6,640 22,960 Total assets 314,960 3,200 12,800 240 3,360 19,600 221,000 Equity Ordinary share capital Retained profits Long term liabilities Finance lease obligations 10% bonds 151,200 72,560 105,600 53,600 51,200 9,000 283,960 35,720 3,000 197,920 Current liabilities Trade payables Interest payables Finance lease obligations Overdraft Total Equity and Liabilities 9,600 7,200 11,000 3,200 314,960 10,080 2,800 9,000 1,200 221,000 Additional information: i. Detailed information of property, plant and equipment is as follows: RM Opening balance 201,400 Depreciation charge for the year (9,600) Disposal of plant (carrying amount) (16,000) Acquisition 116,200 292,000 ii. A plant was disposed of at a loss of RM7,200. iii. A new plant was acquired through finance lease of RM20,000 and has not been recorded in the books yet. iv. Dividends paid was RM28,240. Required: Prepare a statement of cash flows for the year ended 31 December 2017 in accordance to MFRS107 Statement of Cash Flows using indirect method. (Total: 15 marks)