The comparative balance sheet of Livers Inc. for December 31, 20Y3 and 20Y2, is shown as follows: Additional data obtain

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The comparative balance sheet of Livers Inc. for December 31,
20Y3 and 20Y2, is shown as follows:
Additional data obtained from an examination of the accounts in
the ledger for 20Y3 are as follows:
Required:
Prepare a statement of cash flows, using the indirect method of
presenting cash flows from operating activities. Use the minus
sign to indicate cash out flows, cash payments, decreases in cash,
or any negative adjustments.