Sales revenue Gain on Sale of Land Total Revenue and Gain Statement of Earnings For the year ended December 31, 2022 $980,000 $120.000 $1,100,000 Cost of goods sold Depreciation expense - Equipment Wages expense Other operating expenses Interest expense Loss on sale of equipment Income before income taxes Income Taxes (30%) Net Income $441,000 45,000 120,000 222,100 60.900 11.000 $900.000 200.000 $60.000 $140,000 Cash Accounts Receivable Allowance for Doubtful Accounts Inventory Prepaid Expenses Land Equipment Accumulated Depreciation Equipment Total 2022 $35.000 31,000 (9.000) 45,000 5.000 1,520,000 940,000 Liven Corporation Balance Sheet At December 31 2021 $27.000 44,000 (6,000) 32.000 11,000 1.220,000 780,000 197000) $2.470.000 128.000 $2.030,000 Accounts Payable Wages Payable Interest Payable Long-term Note Payable Bonds Payable Premium on Bonds Payable Common Shares Retained Earnings Total $9,000 22.000 12.000 100,000 1,000,000 7.000 1,020,000 300.000 $2.470.000 $11,000 12,000 7000 0 1,000,000 10,000 750,000 240.000 $2.030.000 Additional information related to business activities during 2022: 1. A lot of land costing $630,000 was sold for cash. Additional land was purchased by issuing 3.000 common shares at S50/share as a partial payment and the remaining amount was paid in cash. 2. The equipment costing $125,000 was sold for cash. Additional equipment was purchased by signing a 2 year note payable as a partial payment, and the remaining amount was paid in cash. 3. Even issued 800 common shares for cash. 4. Llven issued and distributed stock dividend. Required: 1. Prepare Liven's partial cash flow statement operating activities section only, by using the Indirect method. (Negative answers should be indicated by a minus sign.) (a) Csh receipt from the customers (b) Cash payment to suppliers (c) Cash payment for interest (d) Cash payment for income taxes (e) Cash receipt from the sale of land (6) The cost of the purchase of land (enter the absolute number) (9) Cash payment for the land (h) Cash receipt from the sale of equipment () The cost of the purchase of equipment (enter the absolute number) Cash payment for the equipment (k) Cash receipt from the issuance of common shares () The amount of stock dividends (enter the absolute number) 1 2 3 4 5 6 B (a) Cash receipt from customers (b) Cash payment to suppliers Ko) Cash payment for interest (d) Cash payment for taxes (e) Cash receipt from the sale of land (6) The cost of the purchase of land (enter the absolute number) (0) Cash payment for the land (1) Cash receipt from the sale of equipment The cost of the purchase of equipment (enter the absolute number) 6) Cash payment for the equipment (K) Cash receipt for the issuance of common shares ( The amount of stock dividends (enter the absolute number) 2 8 9 10 11 12 (a) Csh receipt from the customers (b) Cash payment to suppliers (c) Cash payment for interest (d) Cash payment for income taxes (e) Cash receipt from the sale of land (6) The cost of the purchase of land (enter the absolute number) (9) Cash payment for the land (h) Cash receipt from the sale of equipment () The cost of the purchase of equipment (enter the absolute number) Cash payment for the equipment (k) Cash receipt from the issuance of common shares () The amount of stock dividends (enter the absolute number) 1 2 3 4 5 6 B (a) Cash receipt from customers (b) Cash payment to suppliers Ko) Cash payment for interest (d) Cash payment for taxes (e) Cash receipt from the sale of land (6) The cost of the purchase of land (enter the absolute number) (0) Cash payment for the land (1) Cash receipt from the sale of equipment The cost of the purchase of equipment (enter the absolute number) 6) Cash payment for the equipment (K) Cash receipt for the issuance of common shares ( The amount of stock dividends (enter the absolute number) 2 8 9 10 11 12