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P5-7. (Preparation of a Statement of Cash Flows and Balance Sheet) Aero Inc. had the following balance sheet at December 31, 2013. AERO INC. BALANCE SHEET DECEMBER 31, 2013 Cash $ 20,000 Accounts payable $ 30,000 Accounts receivable 21,200 Bonds payable 41,000 Investments 32,000 Common stock 100,000 23-8 (SCF—Direct and Indirect Methods) 3 6 8 Comparative balance sheet accounts of Sharpe Company are presented below. =========================================