Statement of Cash Flows - indirect Method The comparative balance sheet of Livers Inc. for December 31,20Y3 and 20Y2, is shown as follows: Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activibes. Use the minus sign to indicate cash out fown, cash payments, decreases in cash, or any negative adjustments. Changes in current operating assets and liabilities: Net cash flow from operating activities Cash flows from investing activities: Net cash flow used for investing activities Cash flows from financing activities: Net cash flow from financing activities. Cash at the beginning of the year Cash at the end of the year