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

1		Dec. 31, 20Y3	Dec. 31, 20Y2
2	Assets
3	Cash	$625,080.00	$586,430.00
4	Accounts receivable (net)	228,260.00	209,470.00
5	Inventories	641,070.00	616,400.00
6	Investments	0.00	240,170.00
7	Land	327,640.00	0.00
8	Equipment	705,000.00	552,830.00
9	Accumulated depreciation-equipment	(165,670.00)	(148,610.00)
10	Total assets	$2,361,380.00	$2,056,690.00
11	Liabilities and Stockholders Equity
12	Accounts payable (merchandise creditors)	$425,090.00	$405,900.00
13	Accrued expenses payable (operating expenses)	43,140.00	52,460.00
14	Dividends payable	23,780.00	19,970.00
15	Common stock, $2 par	150,000.00	100,000.00
16	Paid-in capital: Excess of issue price over parcommon stock	417,500.00	280,000.00
17	Retained earnings	1,301,870.00	1,198,360.00
18	Total liabilities and stockholders equity	$2,361,380.00	$2,056,690.00

The income statement for the year ended December 31, 20Y3, is as follows:

1	Sales		$5,369,468.00
2	Cost of goods sold		3,305,790.00
3	Gross profit		$2,063,678.00
4	Operating expenses:
5	Depreciation expense	$17,060.00
6	Other operating expenses	1,755,850.00
7	Total operating expenses		1,772,910.00
8	Operating income		$290,768.00
9	Other income:
10	Gain on sale of investments		39,980.00
11	Income before income tax		$330,748.00
12	Income tax expense		132,198.00
13	Net income		$198,550.00

Additional data obtained from an examination of the accounts in the ledger for 20Y3 are as follows:

	a. The investments were sold for $280,150 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 $95,040 debit to Retained Earnings for cash dividends declared.

Prepare a statement of cash flows, using the direct method of presenting cash flows from operating activities. Be sure to complete the heading of the statement. Refer to the Labels and Amount Descriptions list provided for the exact wording of the answer choices for text entries. Enter amounts that represent cash outflows as negative numbers using a minus sign.

Labels and Amount Descriptions
Cash paid for dividends
Cash paid for purchase of equipment
Cash paid for purchase of land
Cash paid for purchase of treasury stock
Cash payments for income taxes
Cash payments for merchandise
Cash payments for operating expenses
Cash received from customers
Cash received from sale of common stock
Cash received from sale of investments
Change in cash
December 31, 20Y3
Depreciation
For the Year Ended December 31, 20Y3
Gain on sale of investments
Issuance of common stock for acquisition of land
Issuance of common stock for purchase of equipment
Loss on sale of investments
Net cash flow from financing activities
Net cash flow from investing activities
Net cash flow from operating activities
Net cash flow used for financing activities
Net cash flow used for investing activities
Net cash flow used for operating activities

This is what I have right now:

Liver Inc.

Statement of Cash Flows

For the Year Ended December 31, 20Y3

Cash flows form operating activities:

Cash received from customers 5,350,678

Cash payments for merchandise

Cash payments for operating expenses

Cash payments for income taxes

Net cash flow from operating activities

Cash flows from investing activities:

Cash received from sale of investments

Cash paid for purchase of land

Cash paid for purchase of equipment

(theres supposed to be an input here but idk what it is. i think its net cash flow used investing activities but it said i was wrong)

Cash flows from financing activities:

Cash received from sale of common stock

Cash paid for dividends

Net cash flow from financing activities

Change in cash

Cash at the beginning of the year

Cash at the end of the year

i just need help with the number values now