\fAug. 23 Dividends {cash} 27,000 96,000 Dec. 31 Net income 62,000 158,000 From the postings in the accounts, indicate how the information is reported on a statement of cash ows using the indirect method. The loss on sale of equipment was $13,000. {Hint:Cost of equipment constructed is reported in the investing activities section as a decrease in cas h of $68,000.) {Show amounts that decrease cash ow with either a - sign eg. 45,000 or in parenthesis e3. (15,000).) WATERWAY CORP Partial Statement of Cash Flows Adjustments to reconcile net income to \f