cash ending 9,000 beginning 19,000 Account receivable ending 28,500 beginning 30,000 allowance for impairment loss ending (2,000) beginning (1,500) Inventory ending 25,000 beginning 10,000 Prepaid insurance ending 3400 beginning 2,400 Land ending 81,000 beginning 40,100 Plant and equipment ending 111,000 beginning 80,000 Accumulated depreciation ending (16,000) beginning (20,000) Account payable ending 11,000 beginning 14,000 wages payable ending 1,000 beginning 3,000 Interest payable ending 1,000 Note payable Longterm ending 46,000 beginning 20,000 Deferred tax liabilities ending 4,000 Ordinary share ending 236,000 beginning 100,000 Retained earnings ending 21,400 beginning 19,000 Other components of equity ending 16,000 sales revenue 89,000 cost of goods sold (34,000) Operating expense included depreciation and credit loss (32,000) Loss on sale of equipment (2,000) Interest expense (3,000) Income tax (3,600) net income 14,400 other comprehensive income: Land Revaluation surplus 20,000 and income tax (4,000) comprehensive income 30,400 additional information: Wrote off 500 account receivable as uncollectible. sold and equipment for cash (cost, 15,000 book value 6,000) Issued of partial ordinary share for cash. Declared and paid a cash dividend. Acquired land for 21,000 by issued ordinary share. Paid 30,000 cash for new building. Acquired equipment, cost 16,000 issued a 16,000, three-year, interest bearing not payable. paid a 10,000 long term, note installment by issuing ordinary share to the creditor. borrowed cash on a long-term note, 20,000. cash flow statement of indirect method