QUESTION 4 Trans Corporation Sdn. Bhd. has the assets, liabilities and equities as follows as at 31 December 2021 and 2022. Ordinary share capital Convertible preference share capital Profit and loss Revaluation of land Debenture Proposed dividend Tax payable Creditors Trans Corporation Sdn. Bhd. Statement of Financial Position as at 31 December 2022 Land and building (cost) Vehicles (cost) Accumulated depreciation - vehicles Investment Stock Debtors (Tk) Cash at bank 2022 RM 550,000 50,000 287,000 40,000 25,000 10,800 107,800 1,070,600 685,000 190,000 (72,400) 100,000 64,000 83,000 21,000 1,070,600 2021 RM 320,000 150,000 73,500 65,000 12,000 6,800 144,300 771,600 489,800 166,300 (67,200) 82,000 58,700 42,000 771,600 Additional information : 1. Convertible preference share capital RM100,000 were converted to ordinary share capital. The remainder of the increase in ordinary share was due to the issue of share by cash. 2. The proposed dividend and tax payable in 2021 were paid in full in the year 2022.2021 3. Land was purchased in the year 2022 and no disposal of land and building during the year. 4. An old car was sold at RM40,000. The original cost of the car was RM54,000 with accumulated depreciation RM20,000.. disposal 5. Investment was made in 2022 and investment income RM35,000 were received. 6. All debentures were redeemed in 2022. You are required to construct Statement of Cash Flow for the year ended 31 December 2022.