Aero Inc. had the following balance sheet at December 31, 2013. AERO INC. BALANCE SHEET DECEMBER 31, 2013 Cash $ 21,160 Accounts payable $ 31,160 Accounts receivable 22,360 Bonds payable 42,160 Investments 32,000 Common stock 101,160 Plant assets (net) 82,160 Retained earnings 24,360 Land 41,160 $198,840 $198,840 During 2014, the following occurred. 1. Aero liquidated its available-for-sale investment portfolio at a loss of $6,160. 2. A tract of land was purchased for $39,160. 3. An additional $30,000 in common stock was issued at par. 4. Dividends totaling $11,160 were declared and paid to stockholders. 5. Net income for 2014 was $36,160, including $13,160 in depreciation expense. 6. Land was purchased through the issuance of $31,160 in additional bonds. 7. At December 31, 2014, Cash was $71,360, Accounts Receivable was $43,160, and Accounts Payable was $41,160. (a) Prepare a statement of cash flows for the year 2014 for Aero. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)