No.VI Presented below are the financial statements of Lestari Company: Lestari Company Comparative Statement of Financial Position December 31 Assets 2021 Equipment Accumulated depreciation-equipment Inventory Accounts receivable 2020 60.000 78.000 (29.000) (24.000) 30.000 20.000 33.000 14.000 37.000 20.000 131.000 108.000 Cash Total Equity and Liabilities Share capital-ordinary Retained earnings 18.000 14.000 50.000 38.000 Bonds payable 27.000 33.000 Accounts payable 29.000 15.000 Income taxes payable 7,000 8.000 Total 131.000 108.000 Lestari Company Income Statement For the Year Ended December 31, 2021 Sales revenue 242.000 Cost of goods sold 175.000 Gross profit f 67.000 Operating expenses 24.000 Income from operations 43.000 Interest expense 3.000 Income before income taxes 40.000 Income tax expense 8.000 32.000 Additional data: Net income 1. Depreciation expense is 13.300 2. Dividends declared and paid were 20.000 3. During the year, equipment was sold for 9.700 cash. This equipment cost 18.000 originally and had accumulated depreciation of 8.300 at the time of sale. Instructions: a. Prepare a statement of cash flows using the Direct method. b. Compute free cash flow.