Based on the accounting data and additional data of Daum Co., Ltd., obtain the cash flows from the business fluctuations of 20 to 1 year by direct and intermittent methods respectively and prepare cash flow statement. Interest income is cash flows from financial activities Classify as.

comparative statement of financial position

20x0year 20x1year 20x0year 20x1year

Cash 399,000won 840,000wonbuying debt 8,000won 5,000won

accounts receivable 6,000 9,000Unpaid expenses 7,000 1,000

inventory assets 13,000 11.000player rent 10,000 15,000

Building 71,000 60,000capital amount 340,000 400,000

accumulated depreciation (55,000) (41,000)retained earnings 69,000 458,000

Comprehensive Income Statement

Sales 980,000won

Cost of sales (470,000)

gross profit from sales 510,000

sales and management expenses

Salary 47,000won

insurance premium 26,000 (83,000)

depreciation expense 10,000 427,000

operating profit

Rent 21,000

interest income 4,000

Gains on Disposition of Buildings 5,000 30,000

net profit 457,000won

(Additional data) (1) Unpaid expenses are caused by salary and advance payments by rent.

(2) There was a paid-in capital increase of 60,000 in the current period and was issued in cash.

(3) On 1 January 20x1, a building with an acquisition cost 35,000 and a cumulative depreciation 24,000 was disposed of at 16,000.

(4) Cash dividends 68,000 were paid to shareholders.