In $2022,$ Marin Corp. sold equipment that cost $$56,800$ and had accumulated depreciation of $$33,000$ at a loss of $$7,500.$ It also purchased equipment for $$75,500$ and paid cash of $$53,400$ to construct equipment. Net income was $$55,100$ after deducting depreciation expense of $$20,400.$ Cash dividends of $$19,200$ were paid.

From the postings in the accounts, indicate how the information is reported on a statement of cash flows using the indirect method. $($Show amounts that decrease cash flow with either a $-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$

MARINCORP.

Partial Statement of Cash Flows

Adjustments to reconcile net income to