SOAL 2 - STATEMENT OF CASH FLOWS Hartman, Inc. memiliki statement of financial position 2018 dan 2019 sebagai berikut: 2019 2018 Plant assets 1,260,000 1,050,000 Accumulated depreciation (450,000) (375,000) Patent 153,000 174,000 Prepaid expenses Inventory 18,000 27,000 150,000 180,000 Receivables 159,000 117,000 Cash 297,000 153,000 1,587,000 1,326,000 Share capital-preference Share premium-preference Share capital-ordinary Retained earnings ATEA 129,000 66,000 450,000 153,000 168,000 60,000 42,000 Mortgage payable Accounts payable 525,000 120,000 Accrued liabilities 600,000 1,587,000 600,000 1,326,000 Deviden 2019 yang diumumkan sebesar 138,000. Income statement tahun 2019 menyajikan informasi: Sales 1,980,000; Cost of sales 1,089,000; Operating expenses 690,000. DIMINTA: Susunlah Laporan Arus Kas Hartman Inc. untuk tahun yang berakhir 31 Desember 2019 dengan indirect method dan cash provided by operating activities dengan menggunakan direct method! rianata, SE, M