The accounts below appear in the ledger of Anita Baker Company.

		Retained Earnings		Dr.		Cr.		Bal.
Jan. 1, 2017		Credit Balance						$42,000
Aug. 15		Dividends (cash)		$15,000				27,000
Dec. 31		Net Income for 2017				$40,000		67,000
		Equipment		Dr.		Cr.		Bal.
Jan. 1, 2017		Debit Balance						$140,000
Aug. 3		Purchase of Equipment		$62,000				202,000
Sept. 10		Cost of Equipment Constructed		48,000				250,000
Nov. 15		Equipment Sold				$56,000		194,000
		Accumulated DepreciationEquipment		Dr.		Cr.		Bal.
Jan. 1, 2017		Credit Balance						$84,000
Apr. 8		Major Repairs		$21,000				63,000
Nov. 15		Accum. Depreciation on Equipment Sold		25,200				37,800
Dec. 31		Depreciation for 2017				$16,800		54,600

From the postings in the accounts above, indicate how the information is reported on a statement of cash flows by preparing a partial statement of cash flows using the indirect method. The loss on sale of equipment (November 15) was $5,800. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)