Just need help with cash flows from operating activities!

The comparative balance sheet of Livers Inc. or December 31, 20Y3 and 20Y2, s as follows: Dec. 31, 20Y3 Dec.31,20Y2 1 Assets 2 $155,000.00 $150,000.00 3 Cash Accounts receivable (net) 450,000.00 400,000.00 4 770,000.00 5 Inventories 750,000.00 0.00 100,000.00 6 Investments 0.00 7Land 500,000.00 8 Equipment 1,400,000.00 1,200,000.00 9 Accumulated depreciation-equipment (600,000.00) (500,000.00) $2,675,000.00 $2,100,000.00 10 Total assets Liabilities and Stockholders' Equity 11 $340,000.00 $300,000.00 12 Accounts payable (merchandise creditors) 50,000.00 13 Accrued expenses payable (operating expenses) 45,000.00 25,000.00 14 Dividends payable 30,000.00 15 Common stock,$4 par 700,000.00 600,000.00 16 Paid-in capital in excess of par-common stock 200,000.00 175,000.00 17 Retained earnings 1,360,000.00 950,000.00 $2,675,000.00 $2,100,000.00 18 Total liabilities and stockholders' equity The income statement for the year ended December 31, 20Y3, is as follows: $3,000,000.00 Sales 1 Cost of goods sold (1,400,000.00) 2 3 Gross profit $1,600,000.00 4 0perating expenses sDepreciation expense $100,000.00 Other operating expenses 950,000.00 6 Total operating expenses (1,050,000.00) $550,000.00 8 Operating income 9 Other income: Gain on sale of investments 75,000.00 10 $625,000.00 11 Income before income tax (125,000.00) Income tax expense 12 $500,000.00 13 Net income Additional data obtained from an examination of the accounts in the ledger for 20Y3 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 $90,000 debit to Retained Earnings for cash dividends declared. Livers Inc. Statement of Cash Flows For the Year Ended December 31, 20Y3 Cash flows from (used for) operating activities: 1 Cash received from customers 2 Cash payments for merchandise 3 Cash payments for operating expenses 4 Cash payments for income taxes 5 Net cash flow from operating activities $490,000.00 6 7 Cash flows from (used for) investing activities 8 $175,000.00 Cash received from sale of investments 9 Cash paid for purchase of land (500,000.00) 10 (200,000.00) 11 Cash paid for purchase of equipment Net cash flow used for investing activities 12 (525,000.00) 13 14 Cash flows from (used for) financing activities