Aero Inc. had the following balance sheet at December 31, 2016. During 2017, 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 2017 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, 2017, Cash was $70, 200, Account Receivable was $42,000, and Account Payable was $40,000. Instruction: Prepare a Statement of Cash Flow for the year 2017 for Aero