Statement of cash flows Below is the financial information for TRIALCompany Limited for the year ended 31 December TRIAL Company Limited Statement of Financial Position 31 December 2019 2019 * i. if 2018 Property, plant and equipment Plant 2,500,000 2,190,000 Less: Acc. Depreciation-plant -904,000 1,596,000 -852,000 1,338,000 Equipment 420,000 210,000 Less: Acc. Depreciation-equipment -56,000 364,000 -28,000 182,000 Current assets Merchandise inventory 360,000 324,000 f Accounts receivable, net 344,000 360,000 Cash and cash equivalents 27,000 16,000 N 731,000 700,000 2,691,000 2,220,000