The accounts below appear in the ledger of Splish Company.

		Retained Earnings		Dr.		Cr.		Bal.
Jan. 1, 2017		Credit Balance						$42,300
Aug. 15		Dividends (cash)		$15,100				27,200
Dec. 31		Net Income for 2017				$39,700		66,900
		Equipment		Dr.		Cr.		Bal.
Jan. 1, 2017		Debit Balance						$139,800
Aug. 3		Purchase of Equipment		$61,800				201,600
Sept. 10		Cost of Equipment Constructed		47,900				249,500
Nov. 15		Equipment Sold				$55,900		193,600
		Accumulated Depreciation—Equipment		Dr.		Cr.		Bal.
Jan. 1, 2017		Credit Balance						$84,900
Apr. 8		Major Repairs		$21,100				63,800
Nov. 15		Accum. Depreciation on Equipment Sold		25,100				38,700
Dec. 31		Depreciation for 2017				$17,000		55,700

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.g. (15,000).)