The comparative balance sheet of Livers Inc. for December $31,20$Y$3$ and $20$Y$2,$ is as follows:

$\backslash$table$[[,1,$Dec. $31,20Y3,$Dec. $31,20Y2$

Additional data obtained from an examination of the accounts in the ledger for $2013$ or as follows the investments were sold for $175,000$ cash equipment and land were acquired for cash. There was no disposals of equipment during the year the common stock was issued for cash. There was a $90,000$ debit to retained earnings for cash dividends declared prepare statement of cash flows, using the direct method of presenting cash flows from operating activities. Be sure to complete the heading of the statement referred to the labels and amount descriptions is provided for the exact wording of the word choices for text entries And amounts that represent cash out flows as negative numbers using a minus sign