The following three accounts appear in the general ledger of Riverbed Corp during 2022. Equipment Date Debit Credit Balance Jan. 1 Balance 224,000 July 31 Purchase of equipment 98,000 322,000 Sept. 2 Cost of equipment constructed 74,200 396,200 Nov. 10 Cost of equipment sold 68,600 327,600 Accumulated Depreciation-Equipment Date Debit Credit Balance Jan. 1 Balance 99,400 Nov. 10 Accumulated depreciation on equipment sold 22,400 77,000 Dec. 31 Depreciation for year 39,200 116,200 Date Jan. 1 Balance Aug. 23 Dividends (cash) Dec. 31 Net income Retained Earnings Debit Credit Balance 147,000 19,600 127,400 100,800 228,200 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 Adjustments to reconcile net income to $