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1. Net income for 2018 is IDR 250,750,000 with sales of IDR 1,500,000,000, COGS of IDR 1,060,062,500, operating expense of IDR 212,500,000 (including depreciation expense)

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1. Net income for 2018 is IDR 250,750,000 with sales of IDR 1,500,000,000, COGS of IDR 1,060,062,500, operating expense of IDR 212,500,000 (including depreciation expense) and interest expense of 40,000,000. The 2014 tax rate is 20%.
2. Land was sold on April 30, 2018 at a price of Rp. 300,000,000.
3. Buildings purchased on March 30, 2011 at an acquisition price of Rp 180,000,000 were sold at Rp 120,000,000 on June 5, 2014. The building has a useful life of 15 years.
4. During 2018, PT. Concav issues 20,000 shares.
Make a statement of cash flows pt. Concav for the year ending December 31, 2018
a. with the indirect method
b. with the direct method
Belkut ini adalah laporan posisi keuangan komparaty PT. Concav tahun 2017 dan 2018 dalam rupiah: PT. Concay Comparative Statement of Financial Position Equity and Liabilities Share Capital - Ordinary per 5000) 500.000 DOO December 31 500.000.000 Account 2017 2018 Assets Land 1.200.000.000 1.000.000.000 500.000000 Building Accum Depreciation of Buldng Vehicle Accum. Depreciation of Venide Supplies (168.750.000) 300.000000 530.000.000 (228.750.000) 300 000 000 240.625.000) 550.000.000 375.000.000 20 000.coo (203.125.000) 15.000.000 195.000.000 620.750 DOO 400.000.000 420.000.000 700.000.000 Inventory 270.000000 Share Premium-Ordinary Retained Eamingo Bank Loan Accounts Payable Dvidend Payable Total Equity and Liabilities Accounts Recevable (not) 250.000 DOO 175.000.000 173.000000 220.000.000 Cash 440.125 000 258.500.000 25 000.000 25.625.000 Total Assets 2.370.750.000 2240.625.000 2.370.750.000 2.240.625.000 Belkut ini adalah laporan posisi keuangan komparaty PT. Concav tahun 2017 dan 2018 dalam rupiah: PT. Concay Comparative Statement of Financial Position Equity and Liabilities Share Capital - Ordinary per 5000) 500.000 DOO December 31 500.000.000 Account 2017 2018 Assets Land 1.200.000.000 1.000.000.000 500.000000 Building Accum Depreciation of Buldng Vehicle Accum. Depreciation of Venide Supplies (168.750.000) 300.000000 530.000.000 (228.750.000) 300 000 000 240.625.000) 550.000.000 375.000.000 20 000.coo (203.125.000) 15.000.000 195.000.000 620.750 DOO 400.000.000 420.000.000 700.000.000 Inventory 270.000000 Share Premium-Ordinary Retained Eamingo Bank Loan Accounts Payable Dvidend Payable Total Equity and Liabilities Accounts Recevable (not) 250.000 DOO 175.000.000 173.000000 220.000.000 Cash 440.125 000 258.500.000 25 000.000 25.625.000 Total Assets 2.370.750.000 2240.625.000 2.370.750.000 2.240.625.000

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