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bbbbbbbbbbbbbbbbb Berikut adalah laporan keuangan PT. Karantina Swandiri. PT. Karantina Swandiri Laporan Posisi Keuangan 31 Desember 2019 Asset 2019 2018 Equipment $ 318.000 $ 205.000

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Berikut adalah laporan keuangan PT. Karantina Swandiri. PT. Karantina Swandiri Laporan Posisi Keuangan 31 Desember 2019 Asset 2019 2018 Equipment $ 318.000 $ 205.000 Accumulated Depreciation-Equipment (44.000) (40.000) Investment 79.500 107.000 Inventory 124.500 102.650 Account Receivable 63.200 37.000 Cash 93.600 33.400 Total $ 634.800 $ 445.050 Equity & Liabilitys Share Capital-Ordinary $ 250.000 $ 200.000 Retained Earnings 173.100 107.940 Bond Payable 140.000 70.000 Account Payable 56.600 48.280 Accrued Expenses Payable 15.100 18.830 Total $ 634.800 $ 445.050 PT. Karantina Swandiri Laporan Laba Rugi Untuk Tahun Yang Berakhir Pada 31 Desember 2019 Sales Revenue $ 290.500 Less: Cost of Goods Sold 99.460 Operating Expense, excluding depreciation expense 19.670 Depreciation Expense 25.000 Loss on Disposal of plant asset 5.000 Income tax expense 37.270 Interest expense 2.940 189.340 Net Income $ 108.160 Additional Information: 1. Pembelian equipment baru senilai $ 149.000 secara tunai. 2. Investment dijual seharga cost-nya. 3. Equipment dengan cost $ 36.000 dijual dengan harga $ 10.000, mengakibatkan rugi sebesar $ 5.000. 4. Perusahaan mengumumkan dan pembayaran cash dividen seharga $ 43.000. Tugas: Buatlah laporan arus kas dengan menggunakan indirect method dan hitunglah free cash

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