1. To prepare a Statement of Cash Flows for the year ended 31 December 2022.
2. Explain why profit should be reconciled to net operating cash flows. Give examples from this question to explain your answer.

Marksman Sdn Bhd's income statements for the years ended 31 December 2021 and 2022 2. There were no non-current asset disposals in either year. 3. The amount of cash paid for interest equalled the expense in each year. 4. Dividends were paid totalling RM18,000,000 in each year. 5. Companies pay tax of 50% during their accounting year and the other 50% in the following year. Marksman Sdn Bhd's income statements for the years ended 31 December 2021 and 2022 2. There were no non-current asset disposals in either year. 3. The amount of cash paid for interest equalled the expense in each year. 4. Dividends were paid totalling RM18,000,000 in each year. 5. Companies pay tax of 50% during their accounting year and the other 50% in the following year