Dec 31, 2093 Dec 31, 20Y2 1 2 Assets $626,100.00 $585,190.00 3 Cash 4 Accounts receivable (net) 228,630.00 208,060.00 5 Inventories 641,030.00 617,620.00 6. Investments 0.00 239,830.00 I Land 328,160.00 0.00 705.110.00 553,850.00 3 Equipment 9 Accumulated depreciation equipment (166,840.00) (147,700.00) 10 Total assets $2,362,190.00 $2,056,850.00 $423.690.00 Liabilities and Stockholders' Equity 12 Accounts payable (merchandise creditors) 13 Accrued expenses payable (operating expenses) 14 Dividends payable $404,660.00 42,340.00 53,240.00 23.050.00 18,680.00 15 Common stock, 54 par 156,000.00 93,000.00 16 Pald-in capital: Excess of issue price over par-common stock 417000.00 279,200.00 Retained eaming Total liabilities and stockholders equity 1,300,110.00 1,208,070.00 $2,362,190.00 $2.056.850.00 Additional data obtained from an examination of the accounts in the ledger for 20Y3 are as follows: A. The investments were sold for $279,300 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 $188,740 credit to Retained Earnings for net income F. There was a $96,700 debit to Retained Earnings for cash dividends declared Statement of Cash Flow Prepare a statement of cash flows using the indirect method of presenting cash flow from operating advies Refer to the Labels and Amount Description la provided for the exact wording or the answer choice for text entries Be sure to complete the heading of the statement. Use the minus sign to indicate cash out flow, cash payments, decreases in cash, or any negative adjustments Livers Inc Statement of Cash Flows For the Year Ended December 31, 2013 Cashflows from corting activities Net income 5188.740.00 Ants to reconcile net income to net cash flow from operating activities Gain on sale of investments Depreciation (59.470.00 19.140.00