Current Attempt in Progress

The following three accounts appear in the general ledger of Sandhill Corp. during $2025.$

$\backslash$table$[[$Equipment$],[$Jan$.1$ Bal.,$256,000,$Nov. $10$ Cost of equipment sold,$78,400],[$July $31$ Purchase of equipment,$112,000,,],[$Sept$.2$ Purchase of equipment,$84,800,,],[$Bal$.,374,400,,]]$

$\backslash$table$[[$Accumulated Depreciation$-$Equipment$],[$Jan$.1$ Bal.,$113,600,$Dec. $31$ Depreciation for year,$44,800],[\backslash$table$[[$Nov$.10$ Accumulated depreciation$],[$on equipment sold$]],25,600,,],[$Bal$.,132,800,,]]$

$\backslash$table$[[$Retained Earnings,$],[$Jan$.1$ Bal.,$168,000,$Dec. $31$ Net income,$115,200],[$Aug$.23$ Dividends $($cash$),22,400,,],[$Bal$.,260,800,,]]$

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$.-15,000$