The accounts below appear in the ledger of Concord Company.

		Retained Earnings		Dr.		Cr.		Bal.
Jan. 1, 2017		Credit Balance						$41,900
Aug. 15		Dividends (cash)		$15,100				26,800
Dec. 31		Net Income for 2017				$40,300		67,100
		Equipment		Dr.		Cr.		Bal.
Jan. 1, 2017		Debit Balance						$141,000
Aug. 3		Purchase of Equipment		$62,500				203,500
Sept. 10		Cost of Equipment Constructed		48,500				252,000
Nov. 15		Equipment Sold				$55,800		196,200
		Accumulated DepreciationEquipment		Dr.		Cr.		Bal.
Jan. 1, 2017		Credit Balance						$83,200
Apr. 8		Major Repairs		$21,200				62,000
Nov. 15		Accum. Depreciation on Equipment Sold		25,200				36,800
Dec. 31		Depreciation for 2017				$17,000		53,800

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.