E13-6 The three accounts shown below appear in the general ledger of Chaudry Co. during 2014. Prepare partial statement of cash flows-indirect method. (LO3) Instructions 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 $5,000. (Hint: Cost of equipment constructed is reported in the investing activities section as a decrease in cash of $53,000.)