The following three accounts appear in the general ledger of Crane Corp. during 2025. Equipment Jan. 1 Bal. 128,000 Nov. 10 Cost of equipment sold 39,200 July 31 Purchase of equipment 56,000 Sept. 2 Purchase of equipment 42,400 Bal. 187,200 Jan. 1 Bal. Nov. 10 Accumulated depreciation on equipment sold Bal. Accumulated Depreciation-Equipment 56,800 Dec. 31 Depreciation for year 22,400 12,800 66,400 Retained Earnings Jan. 1 Bal. 84,000 Dec. 31 Net income 57,600 Aug. 23 Dividends (cash) 11,200 Bal. 130,400 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 $6,400. (Show amounts that decrease cash flow with either a-sign e.g. -15,000 or in parenthesis e.g. (15,000).) CRANE CORP. Statement of Cash Flows (Partial) - Indirect Method Adjustments to reconcile net income to 0: S 0