The following three accounts appear in the general ledger of Shamrock Corp. during 2025. Date Jan. 1 Balance July 31 Purchase of equipment Sept. 2 Purchase of equipment Nov. 10 Cost of equipment sold Accumulated Depreci Date Jan. 1 Balance Nov. 10 Accumulated depreciation on equipr Dec. 31 Depreciation for year Retained E Date Jan. 1 Balance Aug. 23 Dividends (cash) Dec. 31 Net income lipment reciation-Equipment zd Earnings Debit18,200Credit93,600Balance136,500211,900 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 $10,400. (Show amounts that decrease cash flow with either a sign e.g. -15,000 or in parenthesis e.g. (15,000).)