Labels and Amount Descriptions Decrease in accounts recelvable Decrease in accrued expenses payable Decrease in inventories Depreciation Gain on sale of investments Increase in accounts payable Increase in accounts recelvable Increase in accrued expenses payable Increase in cash Increase in inventories Loss on sale of investments Net cash flows from operating activities Ad Net cash flows used for operating activitios Net cash flows from investing activities Net cash flows used for investing activities Net cash flows from financing activities Net cash flows used for financing activities Net decrease in cash Net income Net increase in cash Net loss The comparative balance sheet of Livers inc, for December \\( 31,20 \\mathrm{Y} 3 \\) and \\( 20 \\mathrm{Y2} \\), is shown as follows: Additional data obtained from an examination of the accounts in the ledger for \\( 20 \\mathrm{Y} 3 \\) 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 net income. f. There was a \\( \\$ 90,000 \\) debit to Retained Earnings for cash dividends declared. Required: Prepare a statement of cash flows, using the indirect method of presenting cash flows from (used for) -operating activities. Labels and Amount Descriptions Labels Cash flows from (used for) operating activities Cash fiows from (used for) investing activities Cash flows from (used for) financing activities December 31, \\( 20 \\mathrm{Y3} \\) For the Year Ended December 31, 20 Y3 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 recelved from sale of common stock Cash recelved from sale of investments Cash balance, January 1, \\( 20 \\mathrm{Y} 3 \\) Cash balance, December 31, 20Y3 Decrease in accounts payable Decrease in accounts receivable Decrease in accrued expenses payable Decrease in inventories Depreciation Statement of Cash Flows Livers line. Statement of Cash Flows (Label) 1 (tabel). 1. Adjustments to reconcile net income to net cash flows from (used for) operating activities: 1 Ganges in current operating assets and tiabilities: 1 1 , 10 11 1). 1) (Labe) 14 15 re: \0.0