QUESTION 3 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. Operating costs Product design Environmental risk audit Recycle leftovers Revenue from recycling Pollution control device operation Reduced packaging costs Cost reduction from reduced pollution (contaminants) Restoration of land functions and conditions Pollution testing that occurs Question: 1. Prepare an environmental financial statement for the year. 2. Provide your analysis based on the report to evaluate the impact of the environmental cost reduction program. (Rp. 000) 1,250,000 5,000 6,500 31,500 60,000 31,500 75,000 90,500 37,000 50,000