can somebody help me i keep getting this wrong (shaded red is wrong) i listed it all underneath.

The comparative balance sheet of Livers Inc. for December 31, 20Y3 and 20Y2, is shown as follows:

Dec. 31, 20Y3 Dec. 31, 20Y2 Assets 3 Cash $155,000.00 $150,000.00 4 Accounts receivable (net) 450,000.00 400,000.00 5 Inventories 770,000.00 750,000.00 Investments 0.00 100,000.00 7 Land 500,000.00 0.00 1 Equipment 1,400,000.00 1,200,000.00 9 Accumulated depreciation-equipment (600,000.00) (500,000.00) Total assets $2,675,000.00 $2,100,000.00 Liabilities and Stockholders' Equity 12 Accounts payable (merchandise creditors) $340,000.00 $300,000.00 13 Accrued expenses payable (operating expenses) 45,000.00 50,000.00 14 Dividends payable 30,000.00 25,000.00 15 Common stock, $4 par 700,000.00 600,000.00 16 Paid-in capital: Excess of issue price over par-common stock 200,000.00 175,000.00 17 Retained earnings 1,360,000.00 950,000.00 11 Total liabilities and stockholders' equity $2,675,000.00 $2,100,000.00Labele and Amount Descriptions Cash paid for dividends Cash paid for merchandise Cash paid for purchase of equipment Cash paid for purchase of land Cash received from customers Cash received from sale of common stock Cash received from sale of investments Change in cash December 31, 20Y3 Decrease in accounts payable Decrease in accounts receivable Decrease in accrued expenses payable Decrease in inventories Depreciation For the Year Ended December 31, 20Y3 Gain on sale of investments Increase in accounts payable Increase in accounts receivable Increase in accrued expenses payable Increase in cash Increase in inventories Loss on sale of investments Net cash flow from operating activities Net cash flow used for operating activities Net cash flow from investing activities Net cash flow used for investing activities Net cash flow from financing activities Net cash flow used for financing activities Net income Net lossStatement of Cash Flows For the Year Ended December 31, 20Y3 1 Cash flows from operating activities: Net income $500,000.00 Adjustments to reconcile net income to net cash flow from operating activities: Depreciation 100,000100 Cain on sale of investments 75000 00) Changes in current operating assets and liabilities: Increase in accounts receivable (50000 00) B Increase in inventories 20000 100) Increase in accounts payable .00 Decrease in accrued expenses payable 5000 11 Net cash flow from operating activities $490,000.00 11 13 Cash flows from investing activities: 14 Net cash flow from investing activities *500000 15 Cash paid for purchase of equipment (200000 00) Cash received from sale of investments 175,000.00 Net cash flow from investing activities (525,000.00) 15 Cash flows from financing activities: Cash received from sale of common stock $125000.00 Cash paid for dividends (85000 00) II Net cash flow from financing activities 40.000.00 Increase in inventories $5.000.00 34 Cash at the beginning of the year 150,000.00 15 Cash at the end of the year $155,000.00