B) Using Darians Dirt Bikes, Inc.s 2017 Net Sales Revenue of $3,159 (thousand) and its Net Fixed Assets of $486 (thousand) at June 30, 2016, calculate the fixed asset turnover ratio for 2017.

The following is a list of account titles and amounts (in thousands) reported at June 30, 2017, by Darian's Dirt Bikes, Inc., a retail distributor of motorcycles: $ 94 Buildings and Improvements Prepaids and Other Current Assets $307 Goodwill 135 Machinery and Equipment 30 Accumulated Depreciation 661 Allowance for Doubtful Accounts 436 Other Non-current Assets 45 Inventories 755 74 other Intangibles 345 Land and Improvements Cash and Cash Equivalents Accounts Receivable 115 38 Required 1. Prepare the asset section of a classified balance sheet for Darian's Dirt Bikes, Inc. using ASPE. (Enter all amounts in thousands of dollars. Amounts to be deducted should be indicated by a minus sign.)