The following three accounts appear in the general ledger of Sage Hill Corp. during 2025. Equipment Jan. 1 Bal. 288,000 Nov. 10 Cost of equipment sold 88,200 July 31 Purchase of equipment 126,000 Sept. 2 Purchase of equipment 95,400 Bal. 421,200 Jan. 1 Bal. Nov. 1C Accumulated depreciation on equipment sold Bal. Accumulated Depreciation-Equipment 127,800 Dec. 31 Depreciation for year 50,400 28,800 149,400 Retained Earnings Jan. 1 Bal. 189,000 Dec. 31 Net income 129,600 Aug. 23 Dividends (cash) 25,200 Bal 293,400 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 $14,400. (Show amounts that decrease cash flow with either a sign e.g. -15,000 or in parenthesis e.g. (15,000).) SAGE HILL CORP. Statement of Cash Flows (Partial) - Indirect Method Adjustments to reconcile net income to