2. During April 2018 PT XYZ sales its inventory IDR 4.000 M with total IDR 8.000 M cash, bought materials IDR 2.000 M, pay Direct Labor IDR 250 M, spent overhead IDR 250 M. If beginning balance sheet is as show in Table 2, please create new balance sheet in ending of April 2019. Table-2. Balance Sheet PT XYZ March 2019 Assets (Million Rupiahs) Liabilities and Equity (Million Rupiah) A Current Assets Cash Account Payables Inventory Total CA 15,000 21,000 6,000 42,000 A Current Liabilities Account Payables Short-term Debt from Various Total Current Assets 15,000 15,000 30,000 B Long-term Debt 24,000 B Fixed Assets Land Building Machinery Other Fixed Assets Total Fixed Assets 12,000 6,000 9,000 15,000 42,000 C Share Holder's Equity Common Stock Retain Earninf Total Share Holder Equity 15,000 15,000 30,000 Total Assets 84,000 Total Liabilities and Share Holders' Equity 84,000 (3 points)