The following three accounts appear in the general ledger of Sunland Corp. during 2022. Date Jan 11 Balance July 31 Purchase of equipment Sept. 2 Purchase of equipment Nov. 10 Cost of equipment sold Equipment Debit Credit Balance 160,500 71.900 232.400 51.100 283,500 51,700 231,800 Accumulated Depreciation-Equipment Date Jan 1 Balance Debit Credit Balance 69.100 Nov. 10 Accumulated depreciation on equipment sold 16,600 52,500 Dec. 31 Depreciation for year 23,300 75,800 Date Jan. 1 Balance Aug 23 Dividends (cash) Dec. 31 Net income Retained Earnings Debit Credit Balance 105,100 19,000 86,100 67,000 153.100 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 $8.700. (Show amounts that decrease cash flow with either a sign eg.-15.000 or in parenthesis e..