LLC The following accounts appear in the ledger of Bramble Limited, which uses IFRS, and has adopted the policy of classifying dividends paid as operating activities Dr. Cr. Bal. $42.200 Jan 1, 2020 Retained Earnings Credit balance Dividends (cash) Net income for 2020 $12.400 29,800 Aug 15 $41,800 71,600 Dec. 31 Dr. Cr. Bal. Equipment $140,500 Jan. 1.2020 Debit balance $64,100 204,600 Aug 3 Purchase of equipment 49.100 253,700 Sept. 10 Purchase of equipment Equipment Dr. Cr. Bal. Jan 1, 2020 Debit balance $140,500 Aug. 3 Purchase of equipment $64,100 204,600 Sept. 10 Purchase of equipment 49,100 253,700 Nov. 15 Equipment sold $56,100 197,600 Accumulated Depreciation-Equipment Dr. Cr. Bal. Jan. 1.2020 Credit balance $84,600 Nov. 15 Accumulated depreciation on equipment sold $24.400 60,200 Dec. 31 Depreciation for 2020 $16,900 77.100 Show how the information posted in the accounts is reported on a statement of cash flows by preparing a partial statement of cash flows using the indirect method. The loss on disposal of equipment (November 15) was $4,500. (Show amounts that decrease cash flow with either a - sign e.g.-25,000 or in parenthesis eg. (25,000).) Bramble Limited Statement of Cash Flows (partial, indirect method) Adjustments to reconcile net income to net cash provided by operating activities: $ $ > > >