I am not sure what the "loss on sale of investments" is... all the other boxes are correctly filled out

MERRICK EQUIPMENT CO. Statement of Cash Flows For the Year Ended December 31, 2014 $141,680 14,790 Cash flows from operating activities: Net income Adjustments to reconcile net income to net cash flow from operating activities: Depreciation Loss on sale of investments Changes in current operating assets and liabilities: Increase in accounts receivable Increase in inventories Increase in accounts payable Increase in accrued expenses payable Net cash flow from operating activities (19,040) (8,670) 11,560 3,740 $154,260 Cash flows from investing activities Cash received from sale of investments Less cash paid for purchase of land Less cash paid for purchase of equipment Net cash flow used for investing activities $ 91,800 (295,800) (80,580) (284,580) Cash flows from financing activities: Cash received from sale of common stock Less cash paid for dividends Net cash flow provided by financing activities $250,000 (96,900) 153, 100 Increase in cash Pr. 16-1B $ 22,780 Net cash flow from operating activities, $154 260 Excel Show Me How PR 16-1B Statement of cash flows-indirect method OBJ. 2 The comparative balance sheet of Merrick Equipment Co. for December 31, 2019 and 20Y8, is as follows: Dec. 31, 2019 Dec 31, 2048 Assets Cash $ 70,720 $ 47,940 Accounts receivable (net) 207,230 188,190 Inventories 298,520 289,850 Investments 0 102,000 Land 295,800 0 Equipment. 438,600 358,020 Accumulated depreciation-equipment 199,110) (84,320) Total assets $1,211,760 $901,680 Llabilities and Stockholders' Equity Accounts payable $ 205,700 $194,140 Accrued expenses payable 30,600 26,860 Dividends payable.... 25,500 20,400 Common stock, $1 par... 202.000 102,000 Paid-in capital: Excess of issue price over par-common stock 354,000 204,000 Retained earnings. 393,960 354,280 Total liabilities and stockholders equity. $1,211,760 $901,680 Additional data obtained from an examination of the accounts in the ledger for 2049 are as follows: a. Equipment and land were acquired for cash. b. There were no disposals of equipment during the year. c. The investments were sold for $91,800 cash. d. The common stock was issued for cash. e. There was a $141,680 credit to Retained Earnings for net income. f. There was a $102,000 debit to Retained Earnings for cash dividends declared, Instructions Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities