(Preparation of a Statement of Cash Flows and Balance Sheet) Aero Inc. had the following balance sheet at the end of operations for 2009. AERO INC. Balance Sheet December 31, 2009 Cash $20,000 Accounts payable $21,200 Accounts receivable 21,200 Bonds payable 41,000 Investments 32,000 Common stock 100,000 Plant assets (net) 81,000 Retained earnings 23,200 Land 40,000 $194,200 $194,200 During 2010 the following occurred. Aero liquidated its available-for-sale investment portfolio at a loss of $5,000. A tract of land was purchased for $38,000. An additional $30,000 in common stock was issued at par. Dividends totaling $10,000 were declared and paid to stockholders. Net income for 2010 was $35,000, including $12,000 in depreciation expense. Land was purchased through the issuance of $30,000in additional bonds. At December 31, 2010, Cash was $70,200, Accounts Receivable was $42,000, and Accounts Payable was $40,000. Prepare a statement of cash flows and a balance sheet for the year 2010 for Aero