Cash at Beginning of Period Cash at End of Period Cash Flows from Financing Activities Cash Flows from Investing Activities Cash Flows from Operating Activities Net Cash Provided by Financing Activities Net Cash Provided by Investing Activities Net Cash Provided by Operating Activities Net Cash Used by Financing Activities Net Cash Used by Investing Activities Net Cash Used by Operating Activities Net Decrease in Cash Net Increase in Cash Depreciation Expense Gain on Disposal of Plant Assets Loss on Disposal of Plant Assets Net Income Payment of Cash Dividends Purchase of Equipment Purchase of Land Purchase of Treasury Stock Sale of Equipment Sale of Land The following three accounts appear in the general ledger of Sandhill Corp. during 2025. 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 $12,800. (Show amounts that decrease cash flow with either a sign e.g. 15,000 or in parenthesis e.g. (15,000).)