QUESTIONZ a) The following data are taken from Putrajaya Bhd. For the years 2018 and 2019: Statement of Financial Position 2018 2019 RM RM Accounts receivable 126,000 108,000 Inventories 75,000 84,000 Account payable 105,000 93,000 Salaries payable 3,000 6,000 Equipment 120,000 180,000 Accumulated depreciation 48,000 36,000 Bonds payable 300,000 150,000 Common stock 300,000 450,000 Retained earnings 60,000 114,000 Statement of Income Net sales Cost of goods sold Operating expenses (excluding depreciation expense) Net income Gain on sale of equipment (included in the net income above) 2019 (RM) 1,260,000 900,000 252,000 90,000 6,000 Required: Prepared the operating cash flow for the company for the year 2019 using indirect (13 marks) method