The following three accounts appear in the general ledger of Oriole Corp. during 2022. Date Jan. 1 Balance July 31 Purchase of equipment Sept. 2 Purchase of equipment Nov. 10 Cost of equipment sold Equipment Debit Credit Balance 158,100 71,800 52,300 229,900 282,200 51,000 231,200 Accumulated Depreciation-Equipment Date Debit Credit Balance Jan. 1 Balance 71,000 Nov. 10 Accumulated depreciation on equipment sold 17,800 53,200 Dec. 31 Depreciation for year 24,700 77,900 Date Jan. 1 Balance Aug. 23 Dividends (cash) Dec. 31 Net income Retained Earnings Debit Credit Balance 104,600 17,300 87,300 65,100 152,400 From the postings in the accounts, indicate how the information is reported on a statement of cash flows using the indire The loss on disposal of plant assets was $8,100. (Show amounts that decrease cash flow with either a-sign eg.-15,000 or in (15,000).) Adiustment ORIOLE CORP Statement of Cash Flows (Partial) - Indirect Method -/9.1 Adjustments to reconcile net income to -/9.1