Aero Inc. had the following balance sheet at December 31, 2014. AERO INC. BALANCE SHEET DECEMBER 31, 2014 Cash $ 21,100 Accounts payable $ 31,100 Accounts receivable 22,300 Bonds payable 42,100 Investments 32,000 Common stock 101,100 Plant assets (net) 82,100 Retained earnings 24,300 Land 41,100 Total Liab. & Equity $198,600 Total assets $198,600 During 2014, the following occurred. 1. Aero liquidated its available-for-sale investment portfolio at a loss of $5,000. Aero started the year with $42,000 in the investments account. 2. A tract of land was purchased for $31,000 and equipment costing $10,000 was purchased. 3. An additional $25,000 in common stock was issued at par. 4. Dividends totaling $9,800 were declared and paid to stockholders. 5. Net income for 2014 was $27,500, including $11,800 in depreciation expense. 6. At December 31, 2013, Cash was $1,500, Accounts Receivable was $28,400, and Accounts Payable was $41,100. Required: Prepare a statement of cash flows for the year 2014 for Aero.