31 December 2020 and 31 December 2021: 2020 (RM) 2021 (RM) ASSETS: Freehold land 477,000 212,000 52,000 55,000 Plant and machinery at cost Inventories Bank Tax recoverable Fixed deposits Account receivables 386,000 182,000 44,000 13,000 6,000 20,000 86,400 737,400 27,000 97,200 920,200 LIABILITIES & EQUITIES Ordinary Share Capital General reserve Retained earnings 5% Bank loan 264,000 112,420 36,400 169,400 13,400 69,780 364,000 112,420 135,280 135,400 7,600 62,340 9,960 93,200 920,200 Bank overdraft Account payables Tax payable Accumulated depreciation of Plant & Machinery 72,000 737,400

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Comparative statement of financial position of Alpha Sdn Bhd as at 31 December 2023 and 2022 are as following:     2023 2022   RM million RM million Cash at bank 108.5 50.4 Accounts receivable (less: provision for doubtful debts) 393.0 219.0 Inventories                 84.0                 134.4                 585.5                 403.8 Plant and equipment (NBV) 475.6 364.8 Investment in government securities                 33.6                   33.6                 509.2                 398.4 Total assets            1,094.7                 802.2 Ordinary shares 530.0 290.0 180 million 10% Preference shares 180.0 180.0 Retained earnings               105.0                   73.5                 815.0                 543.5     Accounts payable 205.9 197.8 Tax payable 15.0 10.0 Deferred taxation 37.8 50.9 10% Debentures                 21.0…

Loans and borrowings Deferred taxek liability 14,130 10,220- 1,010 960- 15,140 11,180 Current Liabilities Trade payable Current tax 1,260 1,140 1,040 920 payable Interest payable 980- 740k 3,280 40,190 2,800 32,960 Total Equity and Liabilities 2019 £'000 2018 £'000 Sales Cost of sales Distribution costse Administration expenses Gain on disposal of PPE 22,000 (11,800) (3,100) (1,630) 280 16,000 (8,200) (2,600) (1,420) Interest expensee a Тах еexpensee (1,140) (1,820) (760) (1,240) Net profit 2,790 1,780 1. The company disposal of PPE during the year with a book value of £1,000,000. 2. Depreciation of property, plant and equipment for the year was £650,000.4 The intangibles were acquired for cash towards the end of the year and were not sub ject to any amortisation in the current period.e 3. Prepare the statement of cash flows using the indirect method.