$\backslash$table$[[$Equipment$],[$Jan$.1$ Bal.,$120,000,$Nov. $10$ Cost of equipment sold,$36,750],[$July $31$ Purchase of equipment,$52,500,,,],[$Sept$.2$ Purchase of equipment,$39,750,,,],[$Bal$.,175,500,,,],[$Accumulated Depreciation$-$Equipment$],[$Jan$.1$ Bal.,$53,250,$Dec. $31$ Depreciation for year,$21,000],[\backslash$table$[[$Nov$.10$ Accumulated depreciation$],[$on equipment sold$]],12,000,,,],[$Bal$.,62,250,50,,],[$Retained Earnings,$],[$Jan$.1$ Bal.,$78,750,$Dec. $31$ Net income,$54,000,],[$Aug$.23$ Dividends $($cash$),10,500,,,,],[$Bal$.,22,250,,,,]]$

From the postings in the accounts, indicate how the information is reported by preparing a partial statement of cash flows using the indirect method. The loss on disposal of plant assets was $$6,000.($Show amounts that decrease cash flow with either $a-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$