The following is additional information obtained from transactions during 2020:

1. PT. Mystic declares and distributes cash dividends.

2. Buildings, equipment and land purchased in cash

3. A building with an acquisition cost of Rp100,000,000 and has been depreciated by Rp45,000,000 is sold for Rp60,000,000.

4. Equipment with an acquisition cost of Rp90,000,000, has a book value of Rp69,000,000 and a loss of Rp6,000,000.

5. PT. Mystic issues and sells bonds at a book value of Rp100,000,000.

6. Sales in 2020 amounted to Rp. 500,000,000 with cost of goods sold of 35% of sales. Operating expenses in the year amounted to Rp135,000,000 and interest expenses of Rp15,000,000. The total other loss from the gain/loss on the sale of assets is Rp1,000,000,000, resulting in a net profit before tax of Rp174,000,000. It is known that the current tax rate was 20%. ( information number 6 is Net Income, just Rp. 208.800.000,-)

7. Common stock is issued to buy long-term investment and the rest receive cash.

Requested:

- Prepare a cash flow statement using the indirect method for 2020.

- Calculate the ratios for the year below using the comparative financial position report data in question 3. (Rounding off one digit after a comma)

a. working capital

b. Current ratio

c. Quick ratio

d. Ratio of fixed assets to long-term liabilities

e. Ratio of liabilities to stockholders' equity

3. The following is PT Mystic's comparative financial position statement for 2020 and 2019: 2020 2019 Aset Cash 250,000,000 180,000,000 Accounts receivable Supply Prepaid lease 292,000,000 193,000,000 290,000,000 224,000,000 250,000,000 750,000,000 500,000,000 300,000,000 250,000,000 Long term investment Land 125,000,000 600,000,000 420,000,000 Building Equipment 521,000,000 500,000,000 Accumulated Depreciation- Building (50,000,000) (62,500,000) Accumulated Depreciation- Equipment (100,000,000) (112,500,000) Total asset 2,870,000,000 2,450,000,000 Liability and Shareholders' Equity Accounts Payable 220,000,000 200,000,000 Interest Payable Salary debt 115,000,000 254,000,000 125,000,000 225,000,000 Bond debt 200,000,000 Common stock Retain earning 1,150,000,000 931,000,000 150,000,000 1,000,000,000 750,000,000 Total liabilities and shareholder equity 2,870,000,000 2,450,000.00