pls explain calculations

The accounts below appear in the ledger of Pharoah Company Dr. Cr. Bal. Jan 1, 2017 $46,500 Retained Earnings Credit Balance Dividends (cash) Net Income for 2017 Aug 15 $15.100 31,400 Dec. 31 $58.100 89.500 Dr. Cr. Bal. Jan. 1. 2017 $141,300 Aug 3 Equipment Debit Balance Purchase of Equipment Cost of Equipment Constructed Equipment Sold $61.500 202,800 Sept. 10 48,300 251,100 Nov. 15 $50.200 200.900 Dr. Cr. Bal. Jan 1, 2017 $83,400 Apr. 8 Accumulated Depreciation-Equipment Credit Balance Major Repairs Accumulated Depreciation on Equipment Sold Depreciation for 2017 $21,200 62.200 Nov. 15 25.000 37,200 Dec. 31 $19.700 56.900 From the postings in the accounts above, indicate how the information is reported on a statement of cash flows by preparing a partial statement of cash flows using the indirect method. The loss on sale of equipment (November 15) was $5,300. (Show amounts that decrease cash flow with either a - signe.g.-15,000 or in parenthesis e.g. (15,000).) PHAROAH COMPANY Statement of Cash Flows (partial) For the Year Ended December 31, 2017 $ Adjustments to reconcile net income to net cash provided by operating activities