2,017 2,016 SELISIH

land 73,000 100,000 - 27,000 turun

equipment 260,000 200,000 60,000 naik
Accumulated Depresiation- buildi 66,000 34,000 32,000 naik
inventory 170,000 187,000 - 17,000 naik
account receivable 85,000 71,000 14,000 naik
cash 73,000 33,000 40,000

Share capital ordinary 216,000 174,000 42,000 naik

retained earnings 194,000 136,000 58,000
bond payable 150,000 200,000 - 50,000 turun
account payable 35,000 47,000 - 12,000 turun

net income 103,000

cash deviden 45,000

arus kas aktivitas operasi

net icome 103,000
depresiasi 32,000
account receivable - 14,000
inventory 17,000
kerugian penjualan tanah 27,000
Total 165,000

arus kas aktivitas investasi

equpment - 60,000
TOTAL - 60,000

arus kas aktivitas pendanaa

deviden - 45,000
bond payable - 50,000
account payable - 12,000
share capital ordinary 42,000
TOTAL - 65,000

40,000