Aero Inc. had the following balance sheet at December 31, 2013. AERO INC. BALANCE SHEET DECEMBER 31, 2013 Cash $ 22,320 Accounts payable $ 32,320 Accounts receivable 23,520 Bonds payable 43,320 Investments 32,000 Common stock 102,320 Plant assets (net) 83,320 Retained earnings 25,520 Land 42,320 $203,480 $203,480 During 2014, the following occurred. 1. Aero liquidated its available-for-sale investment portfolio at a loss of $7,320. 2. A tract of land was purchased for $40,320. 3. An additional $30,000 in common stock was issued at par. 4. Dividends totaling $12,320 were declared and paid to stockholders. 5. Net income for 2014 was $37,320, including $14,320 in depreciation expense. 6. Land was purchased through the issuance of $32,320 in additional bonds. 7. At December 31, 2014, Cash was $72,520, Accounts Receivable was $44,320, and Accounts Payable was $42,320. Collapse question part (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).)