Current Attempt in Progress The following three accounts appear in the general ledger of Sunland Corp. during 2022. Date Jan. 1 Balance July 31 Purchase of equipment Sept. 2 Purchase of equipment Nov. 10 Cost of equipment sold Date Equipment Debit Credit Balance 160,500 71,900 232,400 51,100 283,500 51,700 231,800 Accumulated Depreciation-Equipment Debit Credit Balance Jan. 1 Balance 69,100 Nov. 10 Accumulated depreciation on equipment sold 17,600 51,500 Dec. 31 Depreciation for year 23,300 74,800 Retained Earnings Date Debit Credit Balance Jan. 1 Balance 105,100 Aug. 23 Dividends (cash dividends declared and paid) 19,000 86,100 Dec. 31 Net income 67,000 153,100 From the postings in the accounts, indicate how the information is reported on a statement of cash flows using the indirect method. The loss on disposal of plant assets was $9,200. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) SUNLAND CORP Partial Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense Loss on Disposal of Plant Assets $ +A $ Net Cash Provided by Operating Activities Cash Flows from Investing Activities Construction of Equipment Construction of Equipment Cash at Beginning of Period