Presented below are the financial statements of Lestari Company Additional data: 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 indirect method. b. Compute free cash flow. No.2 On January 1, 2021, Belgium Corporation had the following equity accounts: During the year, the following transactions occurred. Jan. 15, Declared a 1 cash dividend per share to shareholders of record on January 31 , payable February 15. Feb. 15, Paid the dividend declared in January. Apr. 15, Declared a 10% share dividend to shareholders of record on April 30, distributable May 15. On April 15, the market price was 11 per share. May 15, Issued the shares for the share dividend. July 1, Announced a 2-for-1 share split. The market price per share prior to the announcement was 12. (The new par value is 2.) Dec. 1, Declared a 0,50 per share cash dividend to shareholders of record on December 15, payable January 10, 2022. Dec 31, Determined that net income for the year was 264.000. Instructions: a. Journalize the transactions and the closing entries for net income and dividends. b. Enter the beginning balances, and post the entries to the equity accounts. (Note: Open additional equity accounts as needed). c. Prepare an Equity Section at December 31, 2021