The accounts below appear in the ledger of Vaughn Company. Retained Earnings Dr. Cr. Bal. Jan. 1, 2020 Credit Balance $42,300 Aug. 15 Dividends (cash) $15,100 27,200 Dec. 31 Net Income for 2020 $39,700 66,900 Equipment Dr. Cr. Bal. Jan. 1, 2020 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, 2020 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 2020 $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).)