The accounts below appear in the ledger of Swifty Company. Retained Earnings Dr. Cr. Bal. Jan. 1, 2020 Credit Balance $41,900 Aug. 15 Dividends (cash) $15,100 26,800 Dec. 31 Net Income for 2020 $39,600 66,400 Equipment Dr. Cr. Bal. Jan. 1, 2020 Debit Balance $140,000 Aug. 3 Purchase of Equipment $61,800 201,800 Sept. 10 Cost of Equipment Constructed 47,600 249,400 Nov. 15 Equipment Sold $55,800 193,600 Accumulated Depreciation-Equipment Dr. Cr. Bal. Jan. 1, 2020 Credit Balance $84,000 Apr. 8 Major Repairs $20,800 63,200 Nov. 15 Accum. Depreciation on Equipment Sold 25,000 38,200 Dec. 31 Depreciation for 2020 $16,800 55,000 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.g. (15,000).)