PART A Spike Corp balance sheet is below with the management narrative: Comparative Balance Sheet - Spike 12/31/2015 12/31/2016 $ 65 $ 30 $ 35 $ 20 $ 43 $ 33 $ 500 $ 587 $ (340) $ (360) $ 303 $ 310 Assets Cash Accounts Receivable Inventory PP&E Accum Depr Total Assets Liabilities & Equity Accounts Payable $ 30 $ 26 Accrued Liabilities $ 15 $ 20 Income Tax Payable 36 $ 40 Bonds Payable 160 $ 123 Common Stock $ 50 $ 62 Retained Earnings 12 39 Total Liabilities & Equity $ 303 $ 310 Net Income for the period was $40. The company sold equipment for $20 that was originally purchased for $35. The sold asset had accumulated depreciation of $12. The company paid a cash dividend during the year and did not issue any bonds payable or repurchase any of its own common stock. Required: Construct, in good form, the company's Statement of Cash Flows for the period, using the indirect method. (15pts)