These three accounts appear in the general ledger of Jurena Corp. during 2012: 

From the postings in the accounts, indicated how the information is reported on the statement of cash flows, using the indirect method below. The loss on sale of equipment was $8,712. 

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Equipment Credit Balance Date Debit Jan. 1 Balance 174,240 Purchase of equipment July 31 76,230 250,470 Cost of equipment 57,717 308,187 Sept.2 constructed Nov.10 Cost of equipment sold 53,361 254,826 Accumulated Depreciation – Equipment Debit Date Credit Balance 77,319 Jan. 1 Balance Accumulated depreciation 44,649 Nov. 10 32,670 on equipment sold Dec. 31 Depreciation for year Retained Earnings 30,492 75,141 Date Debit Credit Balance Jan. 1 Balance 114,345 Aug. 23 Dividends (cash) 20,691 93,654 Dec. 31 Net income 78,408 172,062