The following is the statement of profit and loss of PT huy in 2019 in USS Laporan Laba Rugi tak tahun 2019 adalah sebagai berikut dalam USS STATEMENT OF CASH FLOWS (20%) The following is the comparative statement of financial position of PT huy in 2018 and 2019 (in USS Berikut ini adalah Laporan Posisi Kega komparatif PT Uhuy untuk tahun 2018 dan 2019 (dalam USS) STATEMENT OF PROFIT AND LOSS PT UHUY FOR THE YEAR ENDED 31 DECEMBER 2019 COMPARATIVE STATEMENT OF FINANCIAL POSITION PT UHUY AS OF 31 DECEMBER 2018 AND 31" DECEMBER 2019 Sales 623.000 2019 2018 Changes Cost of merchandise sold 346 500 ASSETS GROSS PROFIT 274.500 45.000 Cash Account Receivable (net) Inverteres Investment Operating Expense 53.500 58.000 135.000 51.300 147200 (8.500) (6.700) 12,200 (60,000) Depreciation Expense 24.700 0 60.000 Other operating expenses 75.300 100.000 493.000 375.000 INCOME FROM OPERATIONS 174.500 Depreciation (113.700) (128000) 14,100 Accumulated Equipment TOTAL ASSETS Other Income & Expenses 623.800 5.000 12.000 (7.000) 61.500 42.600 Gain ce Sales of Investment Interest Pixpenses INCOME BEFORE INCOME TAX Income Tax 167.500 0 100.000 18.900 (100,000) 50,000 250.000 LIABILITIES & EQUITY Account Payable Bonds Payable Common Stock Paid-in Capital in excess of per. Common Stock Retained Earnings TOTAL LIABILITIES AND EQUITY 200.000 (64.100) 75.000 50.000 25,000 NET INCOME 103.400 236.300 160.900 75,400 622.800 553.500 69,300 Additional information: a. Equipment that has been fully depreciated with no residual value, with an acquisition price of $ 39,000, was written off in 2019. b. New equipment was purchased in 2019 at a cost of $ 157,000 c. Bonds Payable worth $ 100,000 are paid in 2019 by paying its face value d. 5,000 shares of common stock were issued in 2019 at a market price of $ 15 in cash e. A cash dividend of $ 28,000 was announced and was paid in 2019 f. The investment was sold in 2019 for $65,000. Instructions: a. Prepare a Statement of Cash Flow using indirect Method! (15%) b. Prepare a Statement of Cash Flow using Direct Method (for operating activities only)! (5%)