PROBLEM 5. The following data is the income statement of PT JAH (all information is in thousand): Sales Rp380.000 Cost of goods sold 225.000 Gross profit Rp155.000 Operating expenses 85.000 Income before income taxes 70.000 Income taxes 28.000 Net income Rp 42.000 In addition, the following information related to net changes in working capital is presented: Debit Credit Cash Rp12.000 Accounts receivable 15.000 Inventories Rp19.400 Salaries payable (operating expenses) 8.000 Accounts payable 12.000 Income tax payable 3.000 The company also indicates that depreciation expense for the year was Rp16.700 and that the deferred tax liability account increased Rp2.600. Instructions Prepare a schedule computing the net cash flow from operating activities that would be shown on a statement of cash flows: (a) using the indirect method. (b) using the direct method