The comparative balance sheet of Livers Inc. for December 31,20Y3 and 20Y2, is as follows: The income statement for the year ended December 31,20Y3, is as follows: Additional data obtained trom an examination of the accounts in the ledger for 20r3 are as follows a. The investments were sold for $279,300 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 $96,700 debit to Retained Earnings for cash dividends declared. Prepare a statement of cash flows, using the direct method of pressenting cash fows from operating activites. Be sure to complote the heading of the statement Reler to the Labels and Amount Descriptions list provided for the exact wording of the answer choices for text entries. Enter amounts that represent cash outlows as negative numbers using a minus sign. Cash paid for purchase of land Cash paid for purchase of treasury stock Cash payments for income taxes Cash payments for merchandise Cash payments for operating expenses Cash received from customers Cash received from sale of common stock Cash received from sale of investments Change in cash December 31, 20Y3 Depreciation For the Year Ended December 31, 20 Y3 Gain on sale of investments Issuance of common stock for acquisition of land Issuance of common stock for purchase of equipment Loss on sale of investments Net cash flow from financing activities Net cash flow from investing activities Net cash flow from operating activities Net cash flow used for financing activities Net cash flow used for investing activities Net cash flow used for operating activities Prepare a statement of cash fous, using the direct method of presenting cash flows from ocociting activites Be sure to complete the heading of the startement. Aefer it the Labels and Amount Descriptions list provided for the exact wonding of the answer choices for fext entries. Enter amounts that represent cash outflows as negative numbers uaing a minus sign. Cash flows from investing activities: Cash received from sale of investments 14. Cash flows from financing activities: 15 Cash received from sale of common stock 16 Cash paid for dividends 17 Net cash flow from financing activities 11. Change in cash 15 Cash at the beginning of the year 20 Cash at the end of the year