The accounts below appear in the ledger of Blue Company. 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 gain on sale of equipment (September 25) was \$36,800. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).) BLUE COMPANY Statement of Cash Flows (Partial) $ Adjustments to reconcile net income to $ A ^ ^ ^ ^ A ^ xXX$XXX