Question 3 (25 marks) Part (a) Bandar Sdn End had severaf subsidiary companies. Extracts from the group's consolidated financial statements for the year ended 31 December 2021 are set out below. Consclidated eta"ement of profit or loss for the year endod 31 Decsmber 2021 (oxtract) Additional information. (1) On 1 July 2021, Bandar Sdn Bhd acquired 70% of the ordinary shares in Wira Sdn Bhd for cash of RM1.438.800. Goodwill and non-controlling interest were calculated using the proportionate method. The net assets of Wira Sdn Bhd at the date of acquisition were as follows: Consclidated statements of financial position as at 31 Docember arrangements. Depreciation of RMA47.600 was recognised during the year disposals of non-current assets diring the year ended 31 December 2021 . (4) The convolidated statoment of changes in equity for the year ended 31 December 2021 showed that Bandar Sdn Bhd issued ordinary shares for cash and paid (5) There were no impaimvents of goodwill. Required: Classify cash flows into operating, investing and financing activitas, prepare a consoldated statement of caah fows for Bandar Sdn Bnd for the year ended 31 December 2021, using the indirect method. (20 marks) Question 3 (25 marks) Part (a) Bandar Sdn End had severaf subsidiary companies. Extracts from the group's consolidated financial statements for the year ended 31 December 2021 are set out below. Consclidated eta"ement of profit or loss for the year endod 31 Decsmber 2021 (oxtract) Additional information. (1) On 1 July 2021, Bandar Sdn Bhd acquired 70% of the ordinary shares in Wira Sdn Bhd for cash of RM1.438.800. Goodwill and non-controlling interest were calculated using the proportionate method. The net assets of Wira Sdn Bhd at the date of acquisition were as follows: Consclidated statements of financial position as at 31 Docember arrangements. Depreciation of RMA47.600 was recognised during the year disposals of non-current assets diring the year ended 31 December 2021 . (4) The convolidated statoment of changes in equity for the year ended 31 December 2021 showed that Bandar Sdn Bhd issued ordinary shares for cash and paid (5) There were no impaimvents of goodwill. Required: Classify cash flows into operating, investing and financing activitas, prepare a consoldated statement of caah fows for Bandar Sdn Bnd for the year ended 31 December 2021, using the indirect method. (20 marks)