Aero Inc. had the following balance sheet at December 31, 2013. During 2014, the following occurred. 1. Aero liquidated its available-for-sale investment portfolio at a loss of $6,100. 2. A tract of land was purchased for $39,100. 3. An additional $30,000 in common stock was issued at oar. 4. Dividends totaling $11.100 were declared and paid to stockholders. 5. Net income for 2014 was $36,100, including $13,100 in depreciation expense. 6. Land was purchased through the issuance of $31,100 in additional bonds (a non-cash transaction). At December 31, 2014, Cash was $71,300, Accounts Receivable was $43,100, and Accounts Payable was $41,100. Required: Prepare a statement of cash flows for the year 2014 for Aero