I need help with this spreadsheet.

ells with non-gray backgrounds are protected and cannot be edited. n asterisk (*) will appear to the right of an incorrect entry. The optional work sheet will not be graded, ut is provided as an aid in deterrnining amounts for the statement. Livers Inc. Statement of Cash Flows For the Year Ended December 31 , 20 Y 3 Cash flows from (used for) operating activities: Net income Adjustments to reconcile net income to net cash flow from operating activities: De reciation Gain on sale of investments Chan es in current o eratin assets and liabilities: Increase in accounts receivable Increase in inventories Increase in accounts a able Decrease in accrued ex enses a Net cash flow from operating activities Cash flows from used for investin activities: Cash received from sale of investments Cash aid for urchase of land Cash aid for urchase Ofe ui ment Net cash flow used for investing activities Cash flows from used for financin activities: Cash received from sale of common stock Cash aid for dividends Net cash flow from financing activities Net increase (decrease) in cash Cash balance, January 1, 20Y3 Cash balance, December 31, 20 Y 3 able $ 500,000 50,000 20,000 40,000 5,000 500,000 200,000