PART A: Using the information below, compute: 1. Cost of Goods Manufactured 2. Cost of Goods Sold PART B: Create a partial income statement for Heli Company for the year ended December 31, 2021 showing gross profit. *Hint: Do not consolidate any section - make sure to list out all parts of necessary sections to arrive at Gross Profit.* Depreciation on factory Salaries paid to assembly line workers Salaries paid to sales employees Factory supplies used such as tape, glue, nails etc. Materials used in product production Property taxes on factory Work in process, January 1 Work in process, December 31 Finished goods, January 1 Finished goods, December 31 Marketing expense Delivery charges Sales Revenue $75,000 155,000 45,000 32,000 432,000 14,000 11,000 23,000 98,000 85,000 9,000 3,575 $945,000