I need help labeling line 17 and 20. The math is correct.

Navaria Inc Score: 161/174 Statement of Cash Flows For the Year Ended December 31, 20Y3 1 Cash flows from operating activities: $500,000.00 5 Net income Adjustments to recondile net income to net cash flow from operating activities: Depreciation Gain on sale of investments Changes in current operating assets and liabilities 100,000.00 (75,000.00 Increase in accounts payable Decrease in accrued expenses payable 40,000.00 (5,000.00) (20.000.00) (50,000.00 Increase in inventories Increase in accounts receivable Net cash flow from operating activities $490,000.00 statement of Cash Flows 15 Cash flows from used for) investing activities: * Cash from sale of investments 15 Cash used for purchase of land 16 Cash used for purchase of equipment 1 Net cash flow from investing in activities 5175,000.00 (500,000.00) (200,000.00) 525,000.00) $125,000.00 (85,000.00) 1 Cash flows from used for) financing activities, common stock issued Cash used for dividends Net cash flow from financing activities 2 Increase in cash 24. Cash at the beginning of the year 40,000.00 55.000.00 150,000.00 $155.000.00 Cash at the end of the year