Accounts payable Accounts receivable Accrued liabilities Depreciation expense Gain on sale of machinery Accrued liabilities Depreciation expense Gain on sale of machinery Inventories Loss on retirement of notes QS 12-3 (Algo) Indirect: Computing cash flows from operations LO P2 Bryant Company reports net income of $21,400. For the year, depreciation expense is $8,400 and the company reports a gain of $4,400 from sale of machinery. It also had a $3,400 loss from retirement of notes. Compute cash flows from operations using the indirect method. (Amounts to be deducted should be indicated by a minus sign.)