The accounts below appear in the ledger of Crane Company.

		Retained Earnings		Dr.		Cr.		Bal.
Jan. 1, 2020		Credit Balance						$41,900
Aug. 15		Dividends (cash)		$15,000				26,900
Dec. 31		Net Income for 2020				$40,300		67,200
		Equipment		Dr.		Cr.		Bal.
Jan. 1, 2020		Debit Balance						$139,300
Aug. 3		Purchase of Equipment		$62,100				201,400
Sept. 10		Cost of Equipment Constructed		47,700				249,100
Nov. 15		Equipment Sold				$56,000		193,100
		Accumulated DepreciationEquipment		Dr.		Cr.		Bal.
Jan. 1, 2020		Credit Balance						$84,100
Apr. 8		Major Repairs		$20,800				63,300
Nov. 15		Accum. Depreciation on Equipment Sold		25,100				38,200
Dec. 31		Depreciation for 2020				$16,600		54,800

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

CRANE COMPANY Statement of Cash Flows (Partial)

Adjustments to reconcile net income to XXX $XXX