Given the following information for Lesson Hercules Incorporated prepare their statement of cash flows for December 31, 2017 under ASPE.

2017* 2016*

Cash 550 365

Accounts receivable 75 85

Inventory 35 62

Prepaid Expenses 22 5

Non-current - Note

receivable 112 300

Property, plant and

Equipment 430 460

(net of depreciation)

Accounts payable 13 40

Accrued liabilities 12 83

Common Shares 934 914

Retained Earnings 265 240

Net income 50

Depreciation expense 30

* in 000s