PT ABC, a cement company in Indonesia, in 2021 started a reduction program environmental costs along with building awareness of the issues. for the impact of the program, part of the collection of related data this (Rp.000) Operating costs 1,250,000 Product design 5,000 Environmental risk auditing 6,500 Recycle leftover materials 31,500 Revenue from recycling 60,000 Pollution control device operation 31,500 Reduced packaging costs 75,000 Cost reduction from depreciation (contaminants) 90,500 Return of function and land condition 37,000 Occurred pollution test 50,000 Question: 1. Prepare an environmental financial statement for the year the. 2. Provide your analysis based on the report for the impact of environmental cost reduction program.