PT ABC Comparative Adjusted Trial Balance (in $) 31 Dec 21 31-Dec-20 507.400 294.200 210.600 194.800 763.200 561.600 720.000 864.000 86.400 129.600 6.048.000 5.040.000 (2.160.000) (1.800.000) 743.400 835.200 1.776.000 1.992.000 80.000 88.000 62.400 54.600 1.750.000 500.000 1.942.700 2.476.800 806.400 806.400 501.500 201.600 9.683.800 8.675.000 134.800 121.400 5.227.200 4.704.400 1.885.600 1.697.000 43.200 38.800 124.800 112.400 440.000 504.000 91.800 90.800 Difference 213.200 15.800 201.600 (144.000) (43.200) 1.008.000 360.000 (91.800) (216.000) (8.000) 7.800 1.250.000 (534.100) Cash and Bank Kas dan Bank Investment Investasi Accounts Receivable Piutang Usaha Inventory Persediaan Prepaid Expenses Beban Dibayar di Muka Fixed Assets Aset Tetap Accum. Depreciation Akumulasi Depresiasi Patents Hak Paten Accounts Payable Utang Usaha Salaries Payable Utang Gaji Tax Payable Utang pajak Notes Payable Wesel Bayar Bank Payable Utang Bank Share Capital Modal Disetor Retained Earnings Saldo Laba Sales Penjualan Sales returns Retur penjualan Cost of Goods Sold Beban Pokok Penjualan Salaries expense Beban gaji Rent expense Beban sewa Utilities expense Beban utilitas Depreciation expense Beban depresiasi Amortization expense Beban amortisasi Loss on Sale of Plant Kerugian Penjualan Aset Assets Tetap Interest Expense Beban Bunga Income taxes Expense Beban Pajak Penghasilan 299.900 1.008.800 13.400 522.800 188.600 4.400 12.400 (64.000) 1.000 60.000 369.600 300.000 54.000 332.600 270.000 6.000 37.000 30.000 Additional information Informasi tambahan 1. The company purchased new equipment for 1. Perusahaan membeli peralatan baru $1,228,000, tunai. $1.228.000, cash. 2. Perusahaan menjual aset tetap berupa sebuah machine 2. The company sold an old machine that cost $220,000 lama dengan harga perolehan $220,000 dan Akumulasi and Accumulated Depreciation $80,000. Depresiasi $80,000. 3. No additional patent or other intangible assets is 3. Tidak ada transaksi jual beli Paten atau aset acquired/sold by the company during 2021. The takberwujud lainnya selama tahun 2021 selain beban existing patent is amortized annually. amortisasi. 4. Cash dividends declared and fully paid for 2021, 4. Dividen tunai diumumkan dan sudah dibayarkan pada $706,900. tahun 2021 sebesar $706.900. Instruction Prepare Statement of cash flows for the year ended December 31, 2021 using either indirect OR direct method (just select one, not both). Instruksi Buatlah Laporan Arus Kas untuk tahun yang berakhir 31 Desember 2021. Untuk Aktivitas Operasi, pilih salah satu dari metode langsung atau tidak langsung