help me complete thos statement of cash flows PLEASE. i keep getting it incorrect.

Score: 115/174 Navaria Inc. Statement of Cash Flows (Label) 1 Cash flows from operating activities: $500,000.00 100,000.00 (100,000.00) 6 Net income 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 7 (50,000.00) (20,000.00) 8 9 40,000.00 10 (5,000.00) 11 13 Cash flows from (used for) investing activities: 14 Cash from sale of investments Cash from sale of common stock 15 Instructions Statement of Cash Flows Net cash flow from operating activities 11 12 14 13 Cash flows from (used for) investing activities: Cash from sale of investments Cash from sale of common stock Cash received from customers Net cash flow used for investing activities 15 16 17 18 $125,000.00 19 Cash flows from (used for) financing activities: 20 Cash from sale of common stock 21 Cash used for dividends Net cash flow from financing activities 23 Increase in cash 24 Cash at the beginning of the year 25 Cash at the end of the year 22 150,000.00 $155,000.00 Instructions The comparative balance sheet of Navaria Inc. for December 31, 20Y3 and 20Y2, is shown as follows: 1 Dec. 31, 2093 Dec. 31, 20Y2 2 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 6 Investments 0.00 100,000.00 7 Land 500,000.00 0.00 1,400,000.00 1,200,000.00 8 Equipment 9 Accumulated depreciation-equipment (600,000.00) (500,000.00) $2,100,000.00 10 Total assets $2,675,000.00 11 Liabilities and Stockholders' Equity $340,000.00 $300,000.00 45,000.00 50,000.00 12 Accounts payable 13 Accrued expenses payable 14 Dividends payable 15 Common stock, $4 par 30,000.00 25,000.00 700,000.00 600,000.00 175,000.00 16 Paid-in capital: Excess of issue price over par-common stock 200,000.00 1,360,000.00 950,000.00 17 Retained earnings $2,675,000.00 $2,100,000.00 18 Total Liabilities and stockholders' equity 10 Total assets Liabilities and Stockholders' Equity 11 $300.000,00 $340,000.00 45.000.00 50,000.00 30,000.00 25,000.00 700,000.00 12 Accounts payable 15 Accrued expenses payable 14 Dividends payable 15 Common stock, 54 par Paid-in capital: Excess of issue price over par--common stock 19 Retained earnings Total liabilities and stockholders' equity 200,000.00 1.360,000.00 600,000.00 175.000.00 950,000.00 $2,100,000.00 $2,675,000.00 Additional data obtained from an examination of the accounts in the lodger for 2013 are as follows: A. The investments were sold for $175,000 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 $500,000 credit to retained Earnings for not income F. There was a $90.000 debit to Retained Earnings for cash dividends declared Prepare a statement of cash flows, using the indirect method of presenting cash flows from eating activities Refer to the Labels and Amount Descriptions is provided for the act wording of the an for text entries. Be sure to complete the heading of the statement. Use the minus sign to indicat cash outflows, decreases in cash and a net cash outflow for each section required Labels and Amount Descriptions X nip ST Labels and Amount Descriptions Cash used for dividends Cash paid for merchandise Cash used for purchase of equipment Cash used for purchase of land Cash received from customers Cash from sale of common stock Cash from sale of investments December 31, 20Y3 Decrease in accounts payable Decrease in accounts receivable Decrease in accrued expenses payable Decrease in inventories Decrease in cash 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 old kam for aca fed Labels and Amount Descriptions Cash used for purchase of land Cash received from customers Cash from sale of common stock ip SI Cash from sale of investments December 31, 20Y3 Decrease in accounts payable Decrease in accounts receivable Decrease in accrued expenses payable Decrease in inventories Decrease in cash 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 mold Loss on sale of investments kam 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 for aca of ed