The comparative balance sheet of Livers inc for December 31,20Y3 and 20y2, is shown as follows. Additional data obtained from an examinaton 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 5500,000 credit to Reta ned Earnings for net income 1. There was a 590,000 debit to Retained Earnings for cash dividends declared Required: Prepare a statement or cash flows, using the wdirect method of presenting cash fows from (used for) operating activities