The summarised Financial Statements of AI SALAH LLC as on 31st December are as follows: Particulars 2020 (Omani Rials) 7125 26250 51375 Cash CA 2019 (Omani Rials) 8400 24000 45000 7500 28125 46500 -20625 138750 43125 - 15000 113025 Trade debtors en Inventory Tools Non cA Premises Non CA Motor vehicles Non c Accumulated depreciation - Motor vehicles Total Assets Equity and Liabilities F and A Trade creditors ch Loan NCL Dividends payable Equity share capital 10 RO Paid-in capital: Excess of issue over par-Equity share capital Retained earnings Total Liabilities and Owners equity 19500 5625 (1875 37500 15750 6150 1500 33750 par value 412.50 6450 48oot 10500 63750 138750 7500 48375 113025 . (prokit - loss +) Additional data obtained from an examination of the accounts in the ledger for 2020 are as follows: 1. The Tools were sold for Omani Rial 9000 cash. 2. Motor vehicles and Premises were acquired for cash. 3. There were no disposals of Motor vehicles during the year. 4. The common stock was issued for cash. Pro 5. There was an Omani Rials 21000 credit to Retained Earnings for net income. 6. There was an Omani Rials 5625 debit to Retained Earnings for cash dividends declared. Required: Prepare the statement of cash flows of Al Sumail LLC for the year ended 31 December, 2020 as per IAS 7 using the indirect method