Total depreciation on non-current assets for the year ended 30 September 2022 was RM9,800.

Trade receivables are made up of the following:

	30 Sept 2021 RM	30 Sept 2022 RM
Trade receivables	39,100	36,200
Less Provision for bad debts	(1,700)	(1,400)
Net Trade Receivables	37,400	34,800

The current tax payable at 30 September 2021 was paid in May 2022.

The proposed dividend for the year 30 September 2023 is RM29,600 and the proposed dividend for the year 30 September 2022 was RM34,800. If approved at the annual general meeting (AGM), the dividend is paid for immediately. The AGM is usually held three months after the reporting period end date (i.e., 30 September).

During the year, 10,000 shares were issued at RM1.80 per share.

Profit before interest and taxes for the year ended 30 September 2022 is RM65,500.

Required:

1) Your task is to prepare a Statement of Cash flows for the year ended 30 September 2022. (20 marks)

2) Explain why profit should be reconciled to net operating cash flows. Give examples from this question to explain your answer. (10 marks)

The following are the statements of financial position (balance sheet) of Prominent Sdn Bhd as at 3n Sentemher 2021 and an Sentemher 3?? Additional information Non-current assets that cost RM8,000 and had a written down value (i.e., cost less accumulated depreciation) of RM4,200 were disposed of during the year ended 30 September 2022 at a price of RM3,500. There were no other acquisitions or disposals of non-current assets during the year