A comparative balance sheet for "BETA" Company containing data in for the most recent years is as follows: The company reported for the current year 20X1 the following income statement: Additional Information: The amounts of selling expenses and general \& administrative expenses incorporate expenses related to wages of about 26,000, other expenses paid in cash of about 14,200 and depreciation expenses. Required: 1. Prepare the cash flow statement for "Beta" Company using the indirect method (12%) 2. Prepare the cash flow statement for "Beta" Company using the direct method (12%). 3. Analyse the cash flow statement for "Beta" Company. (max 250 words) (6%)