() 2004-2003 . 2004 2003 10000 7500 17500 10000 40000 6500 52500 42500 100000 60000 12500 172500 6000 126000 50000 150000 100000 45000 235000 190000 -33750 2200250 -62500 61250 288750 227500 461250 353500 9750 27500 75000 11250 72500 21000 45000 10000 37500 55000 92500 223750 168500 20000 50000 30000 27500 22500 50000 1000 110000 105000 237500 185000 685000 522000 () 2004 450000 -250000 200000 -170000 30000 10000 40000 () 1 1000 32.5 .2 75000 . 3 25000 35000 .4 37500 .5. 45000 6 33750 50% 20000 1 . 2 . . change amount 2004 2003 Statement Current assets -10000 7500 17500 cash 10000 52500 42500 owe 40000 100000 60000 stock 6500 12500 6000 Prepaid expenses 172500 126000 Asset Group Assets Fixed assets lands 50000 150000 100000 45000 235000 190000 Equipment and -33750 96250 -62500 61250 288750 227500 461250 353500 -9750 11250 21000 27500 72500 45000 75000 85000 10000 -37500 55000 92500 223750 168500 machines accumulated consumption net fixed assets total assets Required and property rights creditors Long-term bank notes Other payment papers long term documents group of liabilities Property rights capital 20000 50000 30000 27500 77500 50000 Issuance bonus 5000 110000 105000 Undistributed profits 237500 185000 property rights group 685000 522000 group of liabilities If you have the following information about Company (X) for the comparative budgets for the years 2004-2003 in a row Income statement for company (Q) for the year ended 2004 the amount Statement 450000 the sales 250000 Cost of goods sold 200000 Total operating profit -170000 Operating expenses and debit interest 30000 10000 40000 Net operating profit gains from the sale of land net profit before tax You also have the following information about the company (Q) 1. New shares were issued, numbering 1.000 shares, by selling the issue of 325 dinars per share. Lands were purchased for the amount of 75,000 mars, paid for with a long-term payment paper 3. A plot of land costing 25,000 dinars was sold for 35,000 dinars in cash 4. Bonds with a nominal value of 37,500 dinars have been amortized Esgment was that in the af 4000 dars in c 6. The depreciation expense and the income within the operating expenses was 33,750 dinars The company announced the distribution of dividends of 50% of the capital, and cash) dividends of 20,000 dinars were distributed Required: Prepare a cash flow statement by the direct method 2. Preparing the cash flow statement by the indirect method Required: 1- Prepare a cash flow statement directly 2- Preparing the cash flow statement by the indirect method