The accounts below appear in the ledger of Carla Company. Dr. Cr. Jan. 1, 2017 Aug. 15 Dec. 31 Retained Earnings Credit Balance Dividends (cash) Net Income for 2017 Bal. $41,700 26,900 66,800 $14,800 $39,900 Dr. Cr. Bal. Jan 1, 2017 Aug. 3 Sept. 10 Nov. 15 Equipment Debit Balance Purchase of Equipment Cost of Equipment Constructed Equipment Sold $61,700 48,000 $139,900 201,600 249,600 193,500 $56,100 Cr. Bal. Jan 1, 2017 Accumulated Depreciation- Equipment Credit Balance Major Repairs Accum. Depreciation on Equipment Sold Depreciation for 2017 Apt NON. 15 $21,000 25,000 $83.700 62.700 37.700 54,600 Dec. 31 $16.900 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 55.900. (Show amounts that deco cash flow with other sove.. 15.000 or in parenthesis eg. (15,000).) 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 $5,900.(Show amounts that decrease cash flow with either a sign e.g. -15,000 or in parenthesis e.o. (15,000).) CARLA COMPANY Statement of Cash Flows (Partial) Adjustments to reconcle net income to XXX $XXX