The comparative balance sheet of Navaria Inc. for December 31,20Y3 and 20Y2, is as follows: The hethe watement fer the yearended Decemter 31, 20r3, is as foibws: . Equpherit and iaved aere acqured far eash. e. There vere he dispsais tf tovionent during the yedr 4. The cotmen stock mas inved for tawh. - There wen a 135000 debe to fetinned farnigo for cash dvidends declared. djustments. Navaria Inc. Statement of Cash Flows For the Year Ended December 31,20Y3 Net cash flow from operating activities Cash flows from (used for) Investing activities: Net cash flow used for investing activities Cash flows from (used for) financing activities: Cash from sale of common stock . Cosh used for dividends . Net cash flow from financing activities Increase in cash Cash at the beginning of the year Cash at the end of the year