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Total assets 242,180 274,100 Finance by: Capital account: Balance at 1 January 75,080 106,080 Add: Net profit for the year 71,400 43,320 Cash introduced

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Total assets 242,180 274,100 Finance by: Capital account: Balance at 1 January 75,080 106,080 Add: Net profit for the year 71,400 43,320 Cash introduced - 30,000 146,480 179,400 Less: Drawings (40,400) (44,200) 106,080 135,200 Non Current Liabilities Loan (repayable in 10 years time) 120,000 130,000 Current Liablities Account Payable 16,100 8,612 Bank overdraft - 288 Retained earnings 136,100 138,900 Total liabilities and equity 242,180 274,100 Additional information at 31 December 2021: Machines bought in 2021 cost RM8,000. Motor Vehicles bought in 2021 cost RM20,000. Required: Prepare a Statement of Cash Flow for ChaCha Sdn. Bhd. for the year ended 31 December 2021.

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