E23.9 (LO2,3) (SCF-Direct Method) Costa SA uses the direct method to prepare its statement of cash flows. Costa's trial balances at December 31, 2019 and 2018, are as follows. 2019 wher 31 Debits R$ 35.000 33,000 Cash Accounts receivable 31.000 Inventory 100,000 Cost of goods sold Property, plant, and equipment 250,000 141,500 Selling expenses 137,000 General and administrative expenses 4,300 Interest expense 20,400 Income tax expense R5752.200 REL Credits R$ 1.300 Allowance for doubtful accounts Accumulated depreciation 16,500 25,000 Accounts payable Income taxes payable Deferred income taxes - 8% callable bonds payable Share capital-ordinary Share premium-ordinary Retained earnings Sales revenue 04 21,000 5 5.300 40,500 50,000 9.100 44,700 538,800 R$752,200 RSA Additional information: 1. Costa purchased R$5.000 in equipment during 2019. 2. Costa allocated one-third of its depreciation expense to selling expenses and the remainder w eral and administrative expenses. 3. Bad debt expense for 2019 was R$5,0007and write-offs of uncollectible accounts totaled RS 4. Interest expense includes R$500 of discount amortization.