PR $13-1$A Statement of cash flows$-$indirect method

Obj. $2,3,4,5$

The comparative balance sheet of Livers Inc. for December $31,20Y3$ and $20$Y$2,$ is shown as follows:

Dec. $31,20$ Y$3$

Dec. $31,20$Y$2$

$\backslash$table$[[$Assets$,,],[$Cash$,$$$155,000,$$$150,000$