The following three accounts appear in the general ledger of Waterway Corp. during 2025, Equipment Jan. 1 Bal. 104,000 Nov. 10 Cost of equipment sold 31,850 July 31 Purchase of equipment 45,500 Sept. 2 Purchase of equipment 34,450 Bal 152,100 Jan. 1 Bal. Nov. 10 Accumulated depreciation on equipment sold Bal. Accumulated Depreciation-Equipment 46,150 Dec. 31 Depreciation for year 18,200 10,400 53,950 Retained Earnings Jan. 1 Bal. 68,250 Dec. 31 Net income 46,800 Aug. 23 Dividends (cash). 9.100 Equipment 104,000 Nov. 10 Cost of equipment sold Jan. 1 Bal. July 31 Purchase of equipment Sept. 2 Purchase of equipment 45,500 34,450 Bal. 152,100 Jan. 1 Bal. Nov. 10 Accumulated depreciation on equipment sold Bal. Accumulated Depreciation-Equipment 31,850 46,150 Dec. 31 Depreciation for year 18,200 10,400 53,950 Retained Earnings Jan. 1 Bal. 68,250 Dec. 31 Net income 46,800 Aug. 23 Dividends (cash) 9,100 Bal. 105,950 From the postings in the accounts, indicate how the information is reported by preparing a partial statement of cash flows using the indirect method. The loss on disposal of plant assets was $5,200. (Show amounts that decrease cash flow with either a-sign es-15,000 or in parenthesis eg. (15,000)) WATERWAY CORP. Statement of Cash Flows (Partial) - Indirect Method $ Adjustments to reconcile net income to