Given the following information for Lesson Hercules Incorporated prepare their statement of cash flows for December 31, 2017 under ASPE. 2017* 550 75 35 22 2016* 365 85 62 5 112 300 430 460 Cash Accounts receivable Inventory Prepaid Expenses Non-current - Note receivable Property, plant and Equipment (net of depreciation) Accounts payable Accrued liabilities Common Shares Retained Earnings Net income Depreciation expense * in 000s 13 12 40 83 914 240 934 265 50 30