\begin{tabular}{|c|c|c|c|} \hline Jan. 1 Bal. & 128,000 & Nov. 10 Cost of equipment sold & 39,200 \\ \hline July 31 Purchase of equipment & 56,000 & & = \\ \hline Sept. 2 Purchase of equipment & 42,400 & & \\ \hline Bal. & 87,200 & & \\ \hline \end{tabular} \begin{tabular}{lr|rr} & \multicolumn{4}{c}{ Accumulated Depreciation-Equipment } \\ \hline Jan. 1 Bal. & 56,800 & Dec. 31 Depreciation for year & 22,400 \\ \begin{tabular}{l} Nov, 10 Accumulated depreciation \\ on equipment sold \end{tabular} & 12,800 & \\ \hline Bal & 66,400 & \end{tabular} \begin{tabular}{lr|rr} & \multicolumn{2}{c}{ Retained Earnings } \\ \hline Jan. 1 Bal. & 84,000 & Dec. 31 Net income & 57,600 \\ \hline Aug. 23 Dividends (cash) & 11.200 & \\ \hline Bal. & 130,400 & \end{tabular} From the postings in the accounts, indicate how the information is reported by preparing a partial statement of cash flows using the indirect method. The loss on disposal of plant assets was $6,400. (Show amounts that decrease cash flow with either a=signeg,15,000 or in parenthesis es. (15,000)]