As you can see, I have most of the answers figured out. Struggling with the last parts. can you please look at this and show your work?

Statement of Cash Flows-Indirect Method The comparative balance sheet of Livers Inc. for December 31, 2023 and 2012, is shown as follows: Dec. 31, Dec. 31, 2013 20Y2 Assets Cash $280,650 $262,270 Accounts receivable (net) 101,670 94,190 Inventories 286,990 278,890 108,050 Investments 0 Land 147,210 0 Equipment 316,650 246,570 Accumulated depreciation-equipment (74,130) (66,490) Total assets $1,059,040 $923,480 $191,690 $181.930 Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) Accrued expenses payable operating expenses Dividends payable Common stock, $10 ban 19.060 24,010 10.590 8310 571190 45,250 125 jhmentSessionLocator=&inprogress=false D Par eBook Show Me How Calculator Common stock, $10 par 57,190 45,250 Paid-in capital: Excess of issue price over par-common stock 214,990 125,590 Retained earnings 565,520 538,390 Total liabilities and stockholders' equity $1,059,040 $923,480 Additional data obtained from an examination of the accounts in the ledger for 2073 are as follows: a. The investments were sold for $126,420 cash. b. Equipment and land were acquired for cash. c. There were no disposals of equipment during the year. d. The common stock was issued for cash. e. There was a $70,530 credit to Retained Earnings for net income. f. There was a $43,400 debit to Retained Earnings for cash dividends declared. Required: Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities. Use the minus sign to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments Livers Inc. Statement of Cash Flows For the Year Ended December 31, 2013 Cash flows from operating activities: Net Income $ 70,530 Adjustments to reconcile net income to net cash flow from operating activities Depreciation 7.640 10.370 7,640 -18,370 -7.480 -8.100 9.760 eBook Show Me How Calculator Adjustments to reconcile net income to net cash flow from operating activities: Depreciation Gain on sale of investments Changes in current operating assets and liabilities: Increase in accounts receivable Increase in inventories Increase in accounts payable Decrease in accrued expenses payable Net cash flow from operating activities Cash flows from investing activities: Cash received from sale of investments Cash paid for purchase of land Cash paid for purchase of equipment Net cash flow used for investing activities Cash flows from financing activities: Cash received from sale of common stock -4.950 49,030 126,420 Cash paid for dividends Net cash flow from financing activities we now Calculator Decrease in accrued expenses payable 4,950 49,030 126,420 Net cash flow from operating activities Cash flows from investing activities: Cash received from sale of investments Cash paid for purchase of land Cash paid for purchase of equipment Net cash flow used for investing activities Cash flows from financing activities: Cash received from sale of common stock Cash paid for dividends Net cash flow from financing activities Change in cash Cash at the beginning of the year Cash at the end of the year Compute the increases and decreases in the current assetliability accounts over the period. How do these increases or decreases impact them