Question (12 marks) The accountant of AERO Company started the preparation of the Statement of Cash Flows for 2022. However, he was more interested in watching the baseball playoffs so he has asked you to complete it. The partially completed Statement of Cash Flows is on the corresponding working paper that was provided separately from this question paper. To complete this question, refer to the comparative Statement of Financial Position for AERO Company on the next page AND consider any additional relevant information provided below for this company. Additional Information: (a) Profit for the year ended December 31, 2022 was $34,000. (b) Dividends of $24,000 were paid in 2022. (c) Finance costs reported on the Statement of Income for 2022 was $11,000. (d) Depreciation expense reported on the Statement of Income for 2022 was $22,000. (e) Cost of Sales reported on the Statement of Income for 2022 was $230,000. Required: 1.) Calculate the change in non-cash working capital accounts by completing the schedule of Adjustments in Non-Cash Working Capital Accounts. (located at bottom portion of working paper) 2.) Prepare the Statement of Cash Flows for AERO Company for the year ended December 31, 2022. PLEASE NOTE: Please be sure to show all 'outflows' and negative amounts in (brackets).