The following three accounts appear in the general ledger of Sunland Corp. during 2022. 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 $9,000. (Show amounts that decrease cash flow with either a sign e.g. 15,000 or in parenthesis e.g. (15,000). SUNLAND CORP Statement of Cash Flows (Partial) - Indirect Method For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income $67,700 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense Loss on Disposal of Plant Assets 5,900 Cash Flows from Investing Activities Sale of Equipment Purchase of Equipment Net Cash Used by Investing Activities Cash Flows from Financing Activities Payment of Cash Dividends Net Cash Used by Financing Activities 52,800 71,600 15,800 eTextbook and Media