The following three accounts appear in the general ledger of Riverbed Corp during 2022. Equipment Date Debit Credit Jan. 1 July 31 Sept. 2 Nov. 10 Balance Purchase of equipment Cost of equipment constructed Cost of equipment sold 98,000 74,200 Balance 224,000 322,000 396,200 327,600 68,600 Credit Date Jan. 1 Nov. 10 Dec. 31 Accumulated Depreciation Equipment Debit Balance Accumulated depreciation on equipment sold 22,400 Depreciation for year Balance 99,400 77,000 116,200 39,200 Retained Earnings Debit Credit Date Jan. 1 Aug. 23 Dec. 31 Balance Dividends (cash) Net income Balance 147,000 127,400 228,200 19,600 100,800 From 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 $11,200. (Hint: Cost of equipment constructed is reported in the investing activities section as a decrease in cash of $74,200.) (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Riverbed Corp Partial Statement of Cash Flows For the Year Ended December 31, 2022 | T Cash Flows from Operating Activities | T Net Income Adjustments to reconcile net income to TT Net Decrease in Cash Depreciation Expense T Loss on Disposal of Plant Assets A Net Increase in Cash T Cash Flows from Investing Activities 17 T Purchase of Equipment T Construction of Equipment A Cash Flows from Investing Activities Purchase of Equipment T Construction of Equipment T Sale of Equipment T Net Cash used by Investing Activities A T Cash Flows from Financing Activities | T Payment of Cash Dividends |