Ubj. 2,3, 4,5 as follows 0Y3 and 20Y2, is shown PR 13-1A Sta The comparative balance sheet of Livers In tement of cash flows-indirect method c. for December 31, 2 Dec. 31, 20Y3 Dec. 31, 20Y2 .. 155,000 450,000 770,000 $ 150,000 400,000 750,000 100,000 Assets Cash Accounts receivable (net)... Inventories Investments Land 0 500,000 1,400,000 (600,000) 1,200,000 (500,000) $2,100,000 $2,675,000 Accumulated depreciation-equipment 340,000 45,000 30,000 300,000 50,000 25,000 600,000 175,000 950,000 $2,100,000 Liabilities and Stockholders' Equity Accounts payable (merchandise creditors).. Accrued expenses payable (operating expenses) 700,000 Paid-in capital: Excess of issue price over par-common stock Retained earnings .. 200,000 1,360,000 Additional data obtained from an examination of the accounts in the ledger for 20Y3 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. F. There was a $90,000 debit to Retained Earnings for cash dividends declared. Instructions Prepare a statement of cash flows, using the indirect method of presenting cash h operating activities. Ob