Current Attempt in Progress The following three accounts appear in the general ledger of Sheffield Corp. during 2022. Equipment Date Debit Credit Balance Jan. 1 Balance 159,400 July 31 Purchase of equipment 70,400 229,800 Sept. 2 Purchase of equipment 54,700 284,500 Nov. 10 Cost of equipment sold 48,300 236,200 Accumulated Depreciation Equipment Date Debit Credit Balance Jan. 1 Balance 70,300 Nov. 10 Accumulated depreciation on equipment sold 14,200 56,100 Dec. 31 Depreciation for year 24,600 80,700 Retained Earnings Date Debit Credit Balance Jan. 1 Balance 105,600 Aug. 23 Dividends (cash dividends declared and paid) 17,800 87,800 Dec. 31 Net income 65,100 152,900 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 $8,500. (Show amounts that decrease cash flow with either a - sign e.g. - 15,000 or in parenthesis e.g. (15,000).) SHEFFIELD CORP Partial Statement of Cash Flows $ Adjustments to reconcile net income to $