Please write the equations for each answer, show the calculation, thanks!

Statement of cash flows Below is the financial information for TRIAL Company Limited for the year ended 31 December TRIAL Company Limited Statement of Financial Position 31 December 2019 2019 $ 2018 $ $ $ Property, plant and equipment Plant Less: Acc. Depreciation-plant 2,500,000 2,190,000 -904,000 1,596,000 -852,000 1,338,000 420,000 -56,000 210,000 -28,000 364,000 182,000 Equipment Less: Acc. Depreciation-equipment Current assets Merchandise inventory Accounts receivable, net Cash and cash equivalents 360,000 344,000 27,000 731,000 2,691,000 324,000 360,000 16,000 700,000 2,220,000 Equity Share capital, ordinary at $1 par Share premium, ordinary Share premium, treasury Retained earnings 800,000 319,000 600,000 200,000 900,000 776,000 100,000 Less: Treasury shares Total equity 1,919,000 1,576,000 Non-current liabilities 8% bonds payable 200,000 400,000 Current liabilities Accounts payable Accrued liabilities Income taxes payable Other payables 475,000 72,000 15.000 10,000 572,000 772,000 2,691,000 172,000 52,000 10,000 10,000 244.000 644,000 2,220,000 Total liabilities Total equity and liabilities Additional information i. Sold plant that cost $245,000 and a book value at the date of disposal of $65,000 for $54,000. ii. Sold equipment that cost $105,000 and a book value at the date of disposal of $35,000 for $45,000. iii. Interest on all bonds is paid on 30 June and 31 December each year. $160,000 of the 8% bonds was redeemed on 31 December 2019. The remaining $40,000 of the 8% bonds was converted to ordinary share capital of $40,000. iv. The company issued additional ordinary share on 1 February 2019. v. An interim dividend of $110,000 was paid on 30 June 2019 to holders of all the shares in issue at that date. vi. In July 2019, the company bought 40,000 treasury shares at cost of $2.5 each share. A] [B] TRIAL Company Limited Statement of Cash Flows for the year ended 31 December 2019 Cash flows from operating activities Net income Adjustments to reconcile net income to cash used in operating activities: Depreciation expense Gain/Loss on disposal of plant Gain/Loss on disposal of equipment Increase/Decrease in merchandise inventory Increase/Decrease in accounts receivable Increase/Decrease in accounts payable Increase/Decrease in accrued liabilities Increase/Decrease in tax payable Net cash provided /used by operating activities uM [G] [H] [U] [J] [O] Cash flows from investing activities: Sales of plant Sales of equipment Purchase of plant Purchase of equipment Net cash provided/ used by investing activities Cash flows from financing activities Repayment of bonds Issuance of ordinary shares Sales of treasury shares Purchase of treasury shares Payment of dividends Net cash provided used by financing activities Net increase in cash Cash at the beginning of the year Cash at the end of the year 2 22222 2727EEEEE [P] [Q] [R] [S] [T] [U] [V] [W] [X]