The accounts below appear in the ledger of Anita Baker Company. Jan. 1, 2025 Aug. 15 Dec. 31 Jan. 1, 2025 Aug. 3 Sept. 10 Nov. 15 Jan. 1, 2025 Apr. 8 Nov. 15 Dec. 31 Retained Earnings Credit balance Dividends (cash) Net income for 2025 Debit balance Purchase of equipment Equipment Cost of equipment constructed Equipment sold Accumulated Depreciation Equipment Credit balance Major repairs Accum. depreciation on equipment sold Depreciation for 2025 Dr. $15,000 Dr. $62,000 48,000 Dr. $21,000 25,200 Cr. ANITA BAKER COMPANY Statement of Cash Flows (Partial) $40,000 Cr. $56,000 Cr. $16,800 Bal. $42,000 27,000 67,000 Bal. $140,000 202,000 250,000 194,000 Bal. $84,000 63,000 37,800 54.600 From the postings in the accounts above, indicate how the information is reported on a statement of cash flows by preparing a statement of cash flows using the indirect method. The loss on sale of equipment (November 15) was $5,800. (Show amounts the decrease cash flow with either a-sign e.g.-15,000 or in parenthesis e.g. (15,000).)

The accounts below appear in the ledger of Anita Baker Cornpiny. From the postings in the accounts above, indicate how the information is reported on a statement of cash flows by preparing a statement of cash flows using the indirect method. The loss on sale of equipment (November 15) was \$5,800. (Show amounts t) decrease cash flow with either a - signes 15,000 or in parenthesis eg. (15,000) ) decrease cosh flow with either a - sign es. 15,000or in porenthesis es (15,000)W. ANITA BAKER COMPANY Statement of Cash Flows (Partial) Adjustments to reconcile net income to 5 Adjustments to reconcile net income to