Sarasota Ltd. shows a patent on its statement of financial position. At its year end of October 31, 2022, the caption read Patent (net) $69,500 and at its year end of October 31,2023 , the caption read Patent (net) $50,000. Sarasota's recorded amortization on the patent in the amount of $5,200 for the 2023 fiscal year and the remaining change in the account resulted from recording a loss on impairment for the year ended October 31, 2023. There were no purchases or sales of patents during the year. Determine the necessary caption(s) and amount(s) that should appear on Sarasota's statement of cash flows, using the indirect method. Indicate where the item(s) would appear on the statement (the operating, investing, or financing section(s)). (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).)