The company Rio Mar AS has the following budgeted income statement for the year 2023: The balance sheet 1.1 .2023 and the budgeted balance sheet 31.12 .2023 look as follows: According to Rio Mar's plans for 2023 , the following additional information may be relevant: - There will be a new bank loan of 500000 in April 2023 - There will be an investment in machinery of 1300000 in May 2023 - The accrual for dividend for 2022 and 2023 equals 10% of the share capital Exercise 6 a Present the budgeted cash flow for 2023 using a cash-flow statement based on the direct method. Exercise 6b Present the budgeted cash flow for 2023 using a cash-flow statement based on the indirect method. The company Rio Mar AS has the following budgeted income statement for the year 2023: The balance sheet 1.1 .2023 and the budgeted balance sheet 31.12 .2023 look as follows: According to Rio Mar's plans for 2023 , the following additional information may be relevant: - There will be a new bank loan of 500000 in April 2023 - There will be an investment in machinery of 1300000 in May 2023 - The accrual for dividend for 2022 and 2023 equals 10% of the share capital Exercise 6 a Present the budgeted cash flow for 2023 using a cash-flow statement based on the direct method. Exercise 6b Present the budgeted cash flow for 2023 using a cash-flow statement based on the indirect method