The comparative balance sheet of Livers Inc. for December 31, 20Y3 and 20Y2, is shown as follows

Instructions The comparative balance sheet of Livers Inc. for December 31, 2013 and 2012, is shown as follows: Dec. 31, 20Y3 Dec 31, 2012 Assets 3 Cash $150,000.00 400,000.00 4 $155,000.00 450,000.00 770,000.00 Accounts receivable (net) 5 Inventories 750,000.00 6 Investments 0.00 100,000.00 7 Land 0.00 8 Equipment 500.000.00 1.400,000.00 (600.000.00) $2,675,000.00 9. Accumulated depreciation equipment 1.200.000.00 (500.000.00) $2,100,000.00 10 11 Total assets Liabilities and Stockholders' Equity 12 Accounts payable (merchandise creditors) $340,000.00 $500,000.00 heck My Work nment/takeAssignmentMain.do?invoker=&take AssignmentSessionLocator=&inprogress=false Book Show Me How 1 Calculator Instructions Liabilities and Stockholders' Equity 12 Accounts payable (merchandise creditors) 13 Accrued expenses payable (operating expenses) 14 Dividends payable $340,000.00 45.000.00 $300,000.00 50,000.00 25,000.00 30,000.00 15 Common stock, S4 par 600,000.00 16 Paid-in capital in excess of par-common stock 175,000.00 700.000.00 200,000.00 1360,000.00 $2.675,000.00 17 Retained eamings 950.000.00 $2.100,000.00 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 $175,000 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 Instructions Total liabilities and stockholders' equity $2,675,000.00 $2,100,000.00 Additional data obtained from an examination of the accounts in the ledger for 20Y3 are as follows a. The investments were sold for $175,000 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 $500,000 credit to Retained Earnings for net income. 1. There was a $90,000 debit to Retained Earnings for cash dividends declared. Prepare a statement of cash flows, using the indirect method of presenting cash flows from coeating advies Rerer provided for the exact wording of the answer choices for text entries. Be sure to complete the heading of the state outflows as negative numbers using a minus sign