ShafNita Sdn. Bhd. Statement of Financial Position as at 31 December 2019 2020 RM RM RM RM Non Current Assets Building Fixtures less accumulated depreciation Van less accumulated depreciation 100,000 100,000 3,600 4,000 7,840 14,800 111,440 118,800 Current Asset Inventory 11,200 12,800 24,800 Trade account receivable 16,400 Bank 1,800 Cash 440 400 26,240 137,680 41,600 160,400 Total assets Finance by: Capital account: Balance at I January 74,080 105,080 Add: Net profit for the year Cash introduced 70,400 42,320 20,000 144,480 167,400 Less: Drawings (43,200) (39,400) 105,080 124,200 Non Current Liabilities Loan (repayable in 10 years time) 20,000 30,000 Current Liablities Account Payable 12,600 6,012 Bank overdraft 188 Retained earnings 32,600 36,200 Total liabilities and equity 137,680 160,400 ...13/- SULIT SULIT (BFT106) -13- Additional information at 31 December 2020: (Maklumat tambahae pada 31 Disember 2020:) • Fixtures bought in 2020 cost RM800. (Lengkapan dibeli pada 2020 bernilai RMS00 • Van bought in 2020 cost RM11,000. (Van dibeli pada 20020 bernilai RM11,000.) Required: (Dikehendaki:) Prepare statement of cash flow for ShafNita Sdn. Bhd. for the year ended 31 December 2020. (Sediakan penyata aliran tunai untuk Shaf Nita Sdn. Bhd. bagi tahun berakhir 31 Disember 2020.) The following statements was extracted from the books of ShafNita Sdn. Bhd. at 31 December 2019 and 2020. (Berikut adalah penyata-penyata yang diekstrak daripada buku-buku ShafNita Sdn. Bhd. pada 31 Disewber 2019 dan 2020. ShafNita Sdn. Bhd. Statement of Financial Position as at 31 December 2019 2020 RM RM RM RM Non Current Assets Building Fixtures less accumulated depreciation 100,000 100,000 3,600 4,000 Van less accumulated depreciation 7,840 14,800 111,440 118,800 Current Asset Inventory 11,200 24,800 Trade account receivable 12,800 16,400 Bank 1,800 Cash 440 400 26,240 41.600 Total assets 137,680 160,400 Finance by: Саpital account: Balance at 1 January Add: Net profit for the year Cash introduced 74,080 105,080 70,400 42,320 20,000 144,480 167,400 Less: Drawings (39,400) 105,080 (43,200) 124,200 Non Current Liabilities Loan (repayable in 10 years time) 20,000 30,000 Current Liablities Account Payable 12,600 6,012 Bank overdraft 188 Retained earnings 32,600 36,200 Total liabilities and equity 137,680 160,400 ...13/- SULIT SULIT (BFT106) -13- Additional information at 31 December 2020: (Maklumat tambahan pada 31 Disember 2020:) Fixtures bought in 2020 cost RM800. (Lengkapan dibeli pada 2020 bernilai RM800.) Van bought in 2020 cost RMI1,000. (Van dibeli pada 220 bernilai RM11,000.)