The following three accounts appear in the general ledger of Riverbed Corp during 2017 Equipment Jan.1 Balance uly 31 Purchase of equipment Sept. 2 Cost of equipment constructed Nov. 10 Cost of equipment sold 444,480 638,940 786,174 136,122 650,052 194,460 147,234 Jan. 1 Balance Now: 10 Accumulated depreciation on equipment sold 44,448 Dec. 31 Depreciation for year 197.238 52,790 7,794 230,574 291,690 52,798 200,016 452,814 Aug. 23 Dividends (cash) Dec. 31 Net income 8,892 the postings in the accounts, indicate how the information is reported on a statement of cash flows using the indirect method. The loss on disposal of plant assets was $22,224 (Hint: Cost of equipment constructed is reported in the investing activities section as a decrease in cash of $147,234.3 (Show ameunts that decrease cash fiow with either a sign ES Riverbed Corp Partial Statement of Cash Flows Adjustments to reconcile net income to udy