The Company's balance sheet and narrative appear below: TAKE HOME PROBLEM. TO BE TURNED IN AT THE BEGINNING OF CLASS ON 04/06 Comparative Balance Sheet - Like Assets 12/31/2015 12/31/2016 Cash 122 $ Accounts Receivable 35 $ Inventory $ 84 $ 33 PP&E 480 $ 587 Accum Depr (345) $ (360) Total Assets 376 $ 347 Net Loss for the period was $30. The company sold equipment for $25 that was originally purchased for $30. The sold asset had accumulated depreciation of $10.. The company paid a cash dividend during the year and did not issue any bonds payable or repurchase any of its own common stock. Liabilities & Equity Accounts Payable Accrued Liabilities Income Tax Payable Bonds Payable Common Stock Retained Earnings Total Liabilities & Equity 30 $ 15 $ 21 $ 140 $ 50 $ 120 376 $ Required: Construct, in good form, the company's Statement of Cash Flows for the period, using the indirect method. (15pts) 2. 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 Couch Potato, LLC. (10 pts Total) Example: _F_/_SGA_ Salary of Chief Financial Officer Warehouse Rent Medical benefits for Painters Maintenance Supplies Plywood Carpenter's Wages Utilities - Headquarters Upholstery/Material Depreciation - Factory Forklift Driver Salary Furniture Painter's Wages Uniforms for Saw Operators Copy paper for Sales Office Water for Manufacturing Facility Couch seat cushions Production Supervisor Hourly Rate Salesman Annual Bonus Corporate Office Supplies Propane for heating glue machines Blades for Carpenter's Knives Financial Auditing fees