The summarised Statement of financial positions of Bharattea Bhd is as follows: 31 December 2020 1 January 2020 RM RM Freehold properties(at cost) Plant and machinery(at cost) Fixtures and fittings(at cost) Inventories Cash at bank Debtors 125,000 120,000 24,000 37,000 147,000 151,000 29,000 52,000 16,000 44,000 439,000 43,000 349,000 Ordinary shares capital Share premium Retained profit 6% debentures Bank overdraft Creditors Proposed dividend Tax payable Provision for depreciation: Plant & machinery Fixtures & fittings 100,000 15,000 43,000 70,000 14,000 34,000 15,000 150,000 35,000 85,000 30,000 48,000 20,000 2,000 45,000 13,000 349,000 54,000 15,000 439,000 Additional information: 1) Freehold property costing RM 35,000 was sold for RM 40,000 2) Plant & machinery which had cost RM 9,000 and in respect of which RM 4,000 depreciation had been provided for was sold for RM 6,000. 3) Fixtures and fittings which had cost RM 6,000 and written down to RM 4,000 were sold for RM 2,000,000. 4) Parts of issued debentures were redeemed at a premium of RM 2,000. The premium on redemption was written off in the income statement. 5) Interim dividend of RM 8,000 was paid together with the proposed dividends. 6) Tax expenses charged in the income statement was RM 21,000. 7) Net profit before tax for the year is RM91,000. Required: From the following information you are required to prepare the cash flow statement of Bharattea Bhd for the year ended 31 December 2020. (Total: 25 marks)