Aero Inc. had the following balance sheet at December 31, 2024. During 2025 , the following occurred. 1. Aero liquidated its available-for-sale debt investment portfolio at a loss of $5,000. 2. A tract of land was purchased for $38,000. 3. An additional $30,000 in common stock was issued at par. 4. Dividends totaling $10,000 were declared and paid to stockholders. 5. Net income for 2025 was $35,000, including $12,000 in depreciation expense. 6. Land was purchased through the issuance of $30,000 in additional bonds. 7. At December 31,2025 , Cash was $70,200, Accounts Receivable was $42,000, and Accounts Payable was $40,000. (d) Illustrate how information in the balance sheet and statement of cash flows helps the user of the financial statements