The accounts below appear in the ledger of Swifty Company. Retained Earnings Dr. Cr. Bal. $47,500 Jan. 1, 2017 Credit Balance $14,900 Dividends (cash) 32,600 Aug. 15 $57,400 90,000 Dec. 31 Net Income for 2017 Equipment Dr. Cr. Bal. $140,300 Jan. 1, 2017 Debit Balance $62,600 Purchase of Equipment Aug. 3 202,900 Cost of Equipment Constructed Sept. 10 48,400 251,300 $49,500 Nov. 15 Equipment Sold 201,800 Bal. Accumulated Depreciation-Equipment Dr. Cr. $84,000 Jan. 1, 2017 Credit Balance $20,800 Apr. 8 Major Repairs 63,200 Nov. 15 Accumulated Depreciation on Equipment Sold 25,000 38,200 $19,800 Dec. 31 58,000 Depreciation for 2017 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 $6,200. (Show amounts that decrease cash flow with either a- sign e.g. -15,000 or in parenthesis e.g. (15,000).) SWIFTY COMPANY Statement of Cash Flows (partial) For the Year Ended December 31, 2017 $ Adjustments to reconcile net income to net cash provided by operating activities: $