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Rafiki Co.'s comparative statement of financial position for 2019 and 2020 are as follow: Rafiki Co. The Income Statement for 2020 Comparative Statement of Financial Position is as follow: As on December 31, 2019 and 2020 Rafiki Co. 2020 P019 Income Statement Assets for the year ended December 31, 2020 Cash Rp 68.000.000 Rp.360.300.000 Sales Rp.571.000.000 Marketable securities 43.000.000 Rp. 30.000.000 Cost of Goods Sold Rp 246.000.000 Account Receivable (net) Rp 99.000.000 Rp Gross salt Rp 25.000.000 66.200.000 Prepaid insurance 10.000.000 Rp Income Tax expense 5.000.000 20.000.000 Tinterest expens Rp 19.800.000 inventory Rp 151.000.000 Rp 178.000.000 Wages expense HEP 101.000.000 Supplies Rp 4.000.000 Rp 8.600.000 Loss on sale of land 18.000.000 land Rp 788.000.000 Rp 660.000.000 Other operating expense -RP 32 000.000 RD300.000 Equipment 51.900.000 Rp 281.900.000 Net Income Rp 179.200.000 Act. Depregationquipment -ko 99.000.000 - Rp 145.000.000 Patents Rp 5.100.000 Rp 15.000.000 Rp 1.121.000.000 Rp1.425.000.000 Tabikles and SE Share Capital Ordinary shares Re 435.000.000 Rp 90 2.200.000 Share Premium Ordinary shares Rp 11.100.000 Rp 21.000.000 Retained Earnings 344 300.000 Rp 489.000.000 Notes Payable- Long Term RLP 183.000.000 Rp 31 7.400.000 Wapes Payable Rp 82200.000 Rp 44.400.000 Account Payable 65 400.000 Rp 101 000.000 Rp 1.121.000.000 Rp1.425.000.000 Depreciation of equipment is Rp. 46 000.000 Cash dividends of Rp 34 500 000 have been paid . Rafiki Co issue Rp 67.200.000 shares and used Rp 55 000 000 to purchase the equipment Rafiki Co. received Rp. 110.000.000 from the sale of land. Share premium from the purchase of equipment Rp 9.900.000 were used to purchase patents. Using data given above prepare the statement of cash flows of Rafiki co using indirect and direct method