hello, need your help with this one. thank you in advance

The following three accounts appear in the general ledger of Swifty Corp. during 2022. Equipment Date Debit Credit Balance Jan. 1 Balance 158,200 July 31 Purchase of equipment 68,100 226,300 Sept. 2 Purchase of equipment 51,100 277,400 Nov. 10 Cost of equipment sold 48,500 228,900 Accumulated Depreciation-Equipment Date Debit Credit Balance Jan 1 Balance 69,600 Nov. 10 14,900 54,700 Accumulated depreciation on equipment sold Depreciation for year Dec 31 24,100 78,800 Retained Earnings Date Debit Credit Balance Jan. 1 Balance 105,600 Aug. 23 Dividends (cash dividends declared and paid) 17.500 88,100 Dec. 31 Net income 67,700 155,800 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 eg. (15,000).) Partial Statement of Cash Flows $ Adjustments to reconcile net income to >