The comparative balance sheet of Livers Inc. for December 31, 20Y3 and 20Y2, is shown as follows: Dec. 31, 20Y3 Dec. 31, 20Y2 Assets Cash Accounts receivable (net) Inventories Investments Land Equipment Accumulated depreciation--equipment $276,970 $255,870 100,340 91,900 283,230 272,080 0 105,410 0 312,510 240,550 (73,160) (64,870) $1,045,170 $900,940 145,280 Total assets Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) Accrued expenses payable (operating expenses) Dividends payable Common stock, $10 par Paid-in capital: Excess of issue price over par-common stock Retained earnings $189,180 $177,490 18,810 23,420 8,110 56,440 44,150 212,170 122,530 558,120 525,240 $1,045,170 $900,940 10,450 Total liabilities and stockholders' equity Additional data obtained from an examination of the accounts in the ledger for 20Y3 are as follows: a. The investments were sold for $123,330 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 $75,220 credit to Retained Earnings for net income. f. There was a $42.340 debit to Retained Earninas for cash dividends declared. Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities. Use the minus sign to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments. Livers Inc. Statement of Cash Flows For the Year Ended December 31, 20Y3 Cash flows from operating activities: Adjustments to reconcile net income to net cash flow from operating activities: 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