The comparative balance sheet of Livers Inc. for December 31, 20Y3 and 20Y2, is shown as follows: Instructions Dec 31, 2013 Dec 31, 2012 Assets 3 Cash $155,000.00 $150,000.00 Accounts receivable (net) 450,000.00 400,000.00 5 Inventories 770,000.00 750,000.00 6 Investments 0.00 100,000.00 7 Land 0.00 500,000.00 1,400,000.00 1,200,000.00 Equipment Accumulated depreciation equipment (600,000.00) $2,675,000.00 (500,000.00) $2,100,000.00 Total assets Liabilities and Stockholders' Eauit. Statement of cash flows-Indirect method Instructions Labels and Amount Descriptions Statement of Cash Flows $340,000.00 $300,000.00 45,000.00 50,000.00 30,000.00 Instructions Liabilities and Stockholders' Equity 11 Accounts payable (merchandise creditors) 13 Accrued expenses payable (operating expenses) 1 Dividends payable 15 Common stock, 54 par 16 Paid in capital in excess of par-common stock 1 Retained earnings Total abilities and stockholders' equity 25,000.00 600,000.00 700,000.00 200,000.00 175,000.00 950,000.00 1,360,000.00 52,675,000.00 $2,100,000.00 11 statinium minntinn afhentein the level Instructions 2. The investments were sold for $175,000 cash D. Equipment and land were acquired for cash. c. There were no disposals of equipment during the year. a. The common stock was issued for cash e. There was a $500,000 credit to retained Eaminas tornet income. t. There was a $90,000 debt to retained Camings for cash dividends declared, Prepare a statement of cash flows, using the Indirect method of presenting a womacie Rekryte Label and Amount Descrip provided for the exact worting of the answer choice for at vise su come the heading of the sont amount mat represent cannouitowa DTV numbers using a minus in