Financial statement data for Pina Holdings Ltd. For 2024 follows. Pina Holding Ltd Comparative Statement of Financial Position Sept. 30, 2024. Sept.30 2023 Cash $233,700 $215,900 A/R. $300,900 $128,000 Pre. Insur. $29,700 $38,400 Inventory $381,500 $450,000 ______ ______ Total C/A. $944,800 $833,100 ______ ______ Pro,pl,equp. $724,000 $600,900 Accum. Dep ($213,200) ($164,100) ______ ______ Net cap. Asset $511,300 $436,800 ______ _____ Toal assets $1,456,100 $1,269,900 ======= ======= Liability and shareholders equity A/P. A/P. $47,800 $67,300 Deferred Rev 30,700 46,300 Wages/P. 21,000 4,600 Income tax pay. 27,300 21,000 _____ _____ Total C/L. $126,800 $139,200 Bonds Payable 452,100 502,800 _____ ______ Total Liability $578,900 642,000 Common shares 398,700 326,700 Retained earning 478,500 301,200 _____ _____ Total share eq. 877,200 627,900 TotalLia&Sh. $1,456,100 $1,269,900 Pina Holding Ltd. Statement of income For year ended sept. 30,2024 Sales revenue. $4,190,000 Gain on sale equip. 30,000 _______ 4,220,000 Expenses COGS. $2,040,000 Other operating ex. 634,400 Wages Expenses. 424,300 Dep. Expense 87,800 Interest Expense. 76,700 Income tax ex. 394,000 ______ Total ex. 3,657,200 ______ Net income. $562,800 Additional information 1. Equipment that cost $104,600 was sold for $95,900 2. Dividends were declared and paid during the year Prepared a statement of cash flow for Pina Holdings Ltd. For the year ended September 30, 2024. Include supplementary information to disclose the amounts paid for interest and income taxes using the indirect method