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 Do the following questions below correctly, and carefully!


III. STATEMENT OF CASH FLOW (30%)

The following information is presented below in the Comparative Financial Position Report of PT Mayora Indah Tbk for the 2017 and 2018 periods:


PT. Mayora Indah Tbk.

Statement of Comparative Financial Position

2018 And 2017 Period

Account Name

Year 2018

Year 2017

Aset

 

 

Cash

Rp              181.600

Rp                96.800

Accounts Receivable

Rp              185.600

Rp                66.000

Supplies

Rp              225.000

Rp              205.700

Prepaid Insurance

Rp                56.800

Rp                52.000

Long-Term Investment

Rp              276.000

Rp              228.000

Machine

Rp              540.000

Rp              490.000

Machine Accumulated Depreciation

(Rp           100.000)

(Rp           104.000)

Total Assets

Rp          1.365.000

Rp          1.034.500

Liabilities and Equity

 

 

Liability

 

 

Accounts Payable

Rp              224.000

Rp              134.600

Wages Payable

Rp                33.000

Rp                34.000

Dividend Payable

Rp                20.000

Rp                30.000

Bond Payable

Rp              200.000

Rp              270.000

Equity

 

 

Common Share Capital

Rp              440.000

Rp              350.000

Retained Earnings Balance

Rp              448.000

Rp              215.900

Total Liabilities and Equity

Rp          1.365.000

Rp          1.034.500



The following information is presented below the Profit/Loss Report of PT Mayora Indah Tbk for the period of December 31, 2018 is:


PT. Mayora Indah Tbk.

Income statement

For the Period Ended December 31, 2018

Sales                                                                                        Rp 785.560

Deductible: Cost of Goods Sold                                             (Rp 270.920)

Gross Profit                                                                  Rp 514.640

Revenue, and Other Expenses consist of:

Operating Expenses                                          (Rp 111.820)

Interest Expense                                                           (Rp   14.460)

Income Tax Expense                                                   (Rp   54.560)

Profit on Machine Sales                                              Rp     9.000                           

Total Revenue, and Other Expenses                                                       (Rp 171.840)

                        Net Profit                                                                       Rp 342.800


Additional information:

1. Depreciation expense has been included in operating expenses.

2. Machines with an acquisition cost of Rp 120,000, and have been depreciated by 80% were sold in 2018, and new machines were purchased.

3. There were no unrealized gains or losses on investments in 2018.

4. Bonds of PT Mayora Indah Tbk matured, and were paid in cash in 2018 at the nominal value.

5. Cash dividends that have been declared, and paid in 2018.


Question: Prepare a Cash Flow Statement for the Indirect Method of PT Mayora Indah Tbk for the period of December 31, 2018!

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