please prepare a statement of cash flows using the INDIRECT method

The comparative balance sheet of Livers Inc. for December 31, 20Y3 and 20Y2, is shown as follows: 1 Dec. 31, 20Y3 Dec. 31, Assets $155,000.00 $150,0 450,000.00 400,0 770,000.00 750,0 0.00 100,0 500,000.00 1,400,000.00 1,200,0 (600,000.00) (500,0 $2,675,000.00 $2,100,0 2. 3 Cash 4 Accounts receivable (net) 5 Inventories 6 Investments 7 Land 8 Equipment 9 Accumulated depreciation-equipment 10 Total assets 11 Liabilities and Stockholders' Equity 1 Assets 12 3 Cash 4 Accounts receivable (net) 5 Inventories 6 Investments 7 Land 8 Equipment 9 Accumulated depreciation-equipment 10 Total assets 11 2 Accounts payable (merchandise creditors) 3 Accrued expenses payable (operating expenses) 14 Dividends payable 45 Common stock, $4 par 26 Paid-in capital in excess of par-common stock 17 Retained earnings 18 Total liabilities and stockholders' equity Liabilities and Stockholders' Equity Dec. 31, 20Y3 Dec. 31, 20Y2 $155,000.00 $150,000.00 450,000.00 400,000.00 770,000.00 750,000.00 0.00 100,000.00 500,000.00 0.00 1,400,000.00 1,200,000.00 (600,000.00) (500,000.00) $2,675,000.00 $2,100,000.00 $340,000.00 $300,000.00 45,000.00 50,000.00 30,000.00 25,000.00 700,000.00 600,000.00 200,000.00 175,000.00 1,360,000.00 950,000.00 $2,675,000.00 $2,100,000.00 Additional data obtained from an examination of the accounts in the ledger for 20Y3 are 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