The following three accounts appear in the general ledger of Sandhill Co. during 2022. Equipment Date Debit Credit Balance Jan. 1 Balance 144,000 July 31 Purchase of equipment 63,000 207,000 Sept. 2 Cost of equipment constructed 47,700 254,700 Nov. 10 Cost of equipment sold 44,100 210,600 Accumulated Depreciation-Equipment Date Debit Credit Balance Jan. 1 Balance 63,900 Nov. 10 Accumulated depreciation on equipment sold 14,400 49,500 Dec. 31 Depreciation for year 25,200 74,700 Date Jan. 1 Balance Aug. 23 Dividends (cash) Dec. 31 Net income Retained Earnings Debit Credit Balance 94,500 12,600 81,900 64,800 146,700 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 $7,200. (Hint: Cost of equipment constructed is reported in the investing activities section as a decrease in cash of $47,700.) (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis e.g. (15,000).) Sandhill Co. Partial Statement of Cash Flows Adjustments to reconcile net income to