Cash withdrawals made by owners 53,000.00 Proceeds from bank loans 96,000.00 Payment to Employees 75,000.00 Payment for bought Office Equipment 27,150.00 Cash receipts from sale of old equipment 9,500.00 Cash Beginning Balance 87,200.00 Additional Cash investments by owner 250,000.00 Cash sales to customers 476,870.00 Dividends received 27,500.00 Partial Payment for bought building and land 250,000.00 Payment for income taxes 37,800.00 Payment of interest 7,500.00 Please make the statement of cash flows using indirect method. On January 1, 2021, Mr. Santos invested cash of P200,000 for his delivery service business. He paid P10,000 for advertising expense, P12,000 for office rent, P2,500 for internet services and half of P45,000 for other expenses. During the year his income was reported at P87,830. He made two drawings of P20,000 and P15,000 respectively. Please make the statement of changes in equity.