PT ABC, a cement company in Indonesia, in 2021 started an environmental cost reduction program in line with increasing awareness of sustainability issues. To evaluate the impact of the program, the accounting department collects the following related data. (Rp. 000} Operating costs 1,250,000 Product design 5,000 Environmental risk auditing 6, 500 Recycling of waste materials 31,500 Revenue from recycling Operation of 60,000 pollution control equipment 31,500 Reduction of packaging costs 75,000 Cost reduction from reduced pollution (contaminants) 90,500 Restoration of land functions and conditions 37,000 Pollution testing that occurs 50,000 Question: 1. Prepare environmental financial reports (environmental financial statement) for the year. 2. Provide your analysis based on the report to evaluate the impact of the environmental cost reduction program