Bike Corp balance sheet is below with the management narrative: Comparative Balance Sheet - Bike 12/31/2015 12/31/2016 50 $ 47 $ 35 $ 40 $ 43 $ 38 $ 510 $ 580 $ (330) $ (360) $ 308 $ 345 Assets Cash Accounts Receivable Inventory PP&E Accum Depr Total Assets Liabilities & Equity Accounts Payable 20 $ 26 Accrued Liabilities $ 15 $ 20 Income Tax Payable $ 36 $ 40 Bonds Payable $ 170 $ 125 Common Stock $ 45 $ 55 Retained Earnings 22 $ 79 Total Liabilities & Equity $ 308 $ 345 Required: Net Income for the period was $60. The company sold equipment for $25 that was originally purchased for $50. The sold asset had accumulated depreciation of $30. The company paid a cash dividend during the year and did not issue any bonds payable or repurchase any of its own common stock. Construct, in good form, the company's Statement of Cash Flows for the period, using the indirect method. (15pts) Identify each cost as Variable (V) or Fixed (F) AND as Direct Material/Labor (D), Factory Overhead (OH) or Selling/Administrative Expense (SGA) for the furniture maker Playhouse Fun, LLC. (10 pts Total) Example: _V_D Window Coverings for Playhouses __ Factory Supplies / Screwdrivers used by carpenter's Monthly Advertising Expense Water for Manufacturing Facility Production Supervisor Hourly Rate Unemployment Taxes on Carpenters Factory Janitorial Expense Corporate Lease Expense 2 x 4 Lumber for Playsets Playhouse Painter's Wages ___ Assembler's Wages Financial Auditing fees Copy paper for Sales Office Playhouse seat cushions Roof shingles for Playhouses Paint Brushes Sales Commissions, per unit Utilities - Factory Depreciation-Corporate Office Painter's Uniforms