The accounts below appear in the ledger of Windsor Company. Retained Earnings Dr. Cr. Bal. Jan. 1, 2025 Aug. 15 Credit balance $42,300 Dividends (cash) $15,000 27,300 Dec. 31 Net income for 2025 $39,800 67,100 Equipment Dr. Cr. Bal. Jan. 1, 2025 Debit balance $141,100 Aug. 3 Purchase of equipment $61,800 202,900 Sept. 10 Cost of equipment constructed 47,600 250,500 Nov. 15 Equipment sold $56,300 194,200 Accumulated Depreciation-Equipment Dr. Cr. Bal. Jan. 1, 2025 Credit balance $83,300 Apr. 8 Major repairs $21,100 62,200 Nov. 15 Accum. depreciation on equipment sold 25,400 36,800 Dec. 31 Depreciation for 2025 $16,700 53,500 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. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) WINDSOR COMPANY Statement of Cash Flows (Partial) Adjustments to reconcile net income to : XXX $XXX