3. The comparative balance sheet of Alliance Structures Inc. for Dec. 31,2019 and 2018 are as follows (amounts in thousands) The following additional information is taken from the records (all amounts in thousands) a. Land was sold for P15 b. Equipment was acquired for cash c. There was no disposals of equipment during the year d. Increase in stockholders' equity is principally due to increase in net income Required: Prepare a statement of cash flow using the indirect method of presenting cash flow from operating activities 4. Prepare the statement of changes in equity for Darwin Enterprise as at Dec. 31, 2021 Darwin Capit: Accounts rece Allowance for Darwin Additi Darwin, Draw Merchandise i Cost of goods Net Income Accounts payable Sales \begin{tabular}{|r|r|} \hline Debit & \multicolumn{1}{|c|}{ Credit } \\ \hline & 3,000,000 \\ \hline 300,000 & \\ \hline & 2,000 \\ \hline 600,000 & 500,000 \\ \hline 150,000 & \\ \hline 250,000 & \\ \hline & 200,000 \\ \hline & 100,000 \\ \hline & 500,000 \\ \hline \end{tabular} 5. At the beginning of the year, the liabilities of Shelltron Service Station amounted to P152,500 but it decrease by P45,000 during the year. The assets increased by P110,500 during the year and at the end of the year amounted to P485,700. What is the Owner's Equity at the start of the year