The summarized statement of financial position of Tlink Sdn Bhd are as follows: 2019 (RM) 2020 (RM) 29,500 43,500 Non-current assets Land Property, plant, and equipment less: accumulated depreciation 56,000 (2.800) 48,700 (3,360) 53,200 45,340 Motor vehicles less: accumulated depreciation 46,000 (1,380) 46,000 (1,840) 44,620 127,320 44.160 133,000 Current assets Inventory Account receivables Cash and Bank 16,800 9,230 3,350 156.700 12.300 6,230 6,950 158,480 Non-current liabilities Loan from Shuresh 33,600 25,600 32,300 41,900 Current liabilities Account payables 52,500 49,500 Financed by: Capital -as at 1 January - additional 44,800 30,000 45.000 42.000 Drawings Net profit (6,700) 22,700 156,700 (9,000) 12.980 158,480 Additional information: 1. Throughout 2020, Tlink disposed one of its equipment at a value of RM 5,400. The cost of such equipment is RM 7,300 and the net book value is RM 5,100. 2. Finance cost for the year 2020 is RM 1,200. a. PREPARE the cash flow statement of Tlink Sdn Bhd for the year ended 31 December 2021 using the indirect method. b. Based on your answer in (a), EXPLAIN which business activities contributed cash inflow to the company and which business activities used the most cash flow of the company