1. LO 1 : Explain the basic institutional, economic and accounting knowledge and tools (30%) Diketahui laporan keuangan sebagai berikut: Statement of Financial Position (all amount in $) 2021 2020 Asset Cash 357,120 313,576 Marketable Securities 469,000 469,000 Account Receivable 730,800 669,176 Inventories 841,000 866,940 Total Current Asset 2,397,920 2,318,692 Land and Building 601,120 601,120 Machinery and Equipment 250,000 250,000 Furniture and Fixture 170,000 180,000 Vehicles 130,000 147,000 Accumulated Depreciation 92,000 82,000