2. ASSETS Non-Current Assets Land Equipment (-) Accumulated depreciation Building (-) Accumulated depreciation Total non-current assets Current Assets Cash Accounts receivable Inventory Prepaid insurance Total current assets TOTAL ASSETS EQUITY AND LIABILITIES Equity Ordinary shares Retained earnings Total Equity LIABILITIES Non-current Liabilities Bonds payable Total non-current liabilities Current Liabilities Accounts payable Total current liabilities TOTAL LIABILITIES TOTAL EQUITY AND LIABILITIES Additional information: Syarikat Sentosa Comparative Balance Sheet as at 31 December 200,000 (60,000) 250,000 (75,000) 37,000 80,000 121,000 12,110 280,000 138,110 235,000 42,000 20X9 (RM) 130,000 250,110 695,110 175,000 140,000 (42,000) 133,000 250,000 175,000 (50,000) 200,000 445,000 498,000 418,110 235,000 42,000 277,000 695,110 49,500 65,000 130,000 14,550 250,000 191,050 265,000 20X8 51,000 (RM) 165,000 259,050 757,050 441,050 265,000 51,000 316,000 757,050 1. Operating expenses include depreciation expense of RM50,000 and charges from prepaid xpenses of RM4,200. 2. Land was sold for cash at cost. 3. Profit for the period 20X9 was RM35,300. 4. Equipment was purchased for RM55,000 cash. In addition, equipment costing RM40,000 with a book value of RM23,000 was sold for RM24,000 cash. 5. Bonds were converted at face value by issuing 30,000 ordinary shares of RM1 par value. 6. Net sales in 20X9 were RM67,000. Required: Prepare the consolidated cash flow statement of Syarikat Sentosa for the year ended 20X9 using the indirect method.

Assets Current assets Cash and cash equivalents Accounts receivable, net Supplies Other current assets Total current assets Property and equipment Accumulated depreciation Net property and equipment Goodwill Deferred charges Other Total assets Liabilities and equity Current liabilities Accounts payable Accrued liabilities Current maturities of long-term debt Total current liabilities Operating lease liabilities non-current Long-term debt Other non-current liabilities Total liabilities Total liabilities Common stock Cummulative dividends Retained earnings Other Total equity Total liabilities and equities Revenue, net Operating charges Salaries, wages, and benefits Other operating expenses Supplies expense Depreciation and amortization Lease and rental expense Total operating charges Income from operations Interest expense, net Other (income) expense, net Income before income taxes Provision for income taxes Net income $61,268 1,560,847 Cost of debt (%) Cost of equity (%) Weighted…

For each of the following assets or liabilities, state whether it is current or non-current: Accounts Payable Cash Property, Plant, and Equipment Note Payable Inventory

Tr.5.