The first question :

The Nineveh Electronic Consulting Company entered its second year. The following are the comparative budgets for the first and last year of 2020.

The two comparative budgets 31 /12
Budget items	2008	2007	the change
Origins
monetary	56000	34000
accounts receivable	20000	30000
Prepaid expenses	4000	0
Earth	130000	0
Buildings	160000	0
Complex depreciation of buildings	11000	0
equipment	27000	10000
Compound depreciation equipment c	3000	0
Total assets	383000	74000
Shareholders' obligations and rights
Accounts payable	59000	4000
Bond loan	130000	0
capital	50000	50000
Retained earnings	144000	20000	124000 a plus
Total liabilities	383000	74000

Income statement for the year ended in 31/12/2008
Revenues Operating expenses (without depreciation) Depreciation expense Loss of equipment sales Total expenses Operating income before tax Income tax expense net income	261000 1500 3000	507000 279000 228000 89000 139000
additional information: a. In 2020 it was announced and paid / 15,000 / riyals dividends were distributed to shareholders, B. The facility obtained the lands by issuing / 130000 / riyals long-term bonds loan, C. The buildings were purchased for / 160,000 / riyals in cash, and equipment costing / 25,000 / riyals in cash were purchased. Dr.. During 2008, the facility sold equipment with a book value of / 7000 / riyals) at a cost of / 8000 / riyals Minus the accumulated depreciation of / 1000 / riyals (compared to / 4000 / riyals in cash.

Required: prepare the cash flow statement

1. According to the indirect method,

2 According to the direct method