During December $2016,$ Crowe Company sold $125$ units @$$225$ each. Cash selling and administrative expenses for the year were $$11,000.$ All transactions were cash transactions. The following information is also available:

Beginning inventory $60$ units @ a$,$ $$100$

April $18$ purchase $90$ units@ $$115$

August $5$ purchase $30$ units @ $$120$

The company's income tax rate is $30\%.$

Required:

a$)$ Prepare an income statement for Crowe Company for $2016$ assuming:

FIFO inventory cost flow

LIFO inventory cost flow

b$)$ Prepare the operating activities section of the statement of cash flows for $2016$ assuming:

FIFO inventory cost flow

LIFO inventory cost flow