The following three accounts appear in the general ledger of Windsor, Inc. during 2022 Equipment Debit Credit Balance Date 161200 Jan 1 Balance July 31 Purchase of equipment 68.100 229,300 Sept 2 Cost of equipment constructed 54,600 283,900 Nov. 10 Cost of equipment sold 49.100 234,800 Accumulated Depreciation-Equipment Debit Credit Balance Date 70.700 Jan 1 Balance Nov 10 Accumulated depreciation on equipment sold 17.200 $3,500 Dec 31 Depreciation for year 24.200 77.700 Date Jan. 1 Balance Aug. 23 Dividends (cash) Dec 31 Net income Retained Earnings Debit Credit Balance 104.200 15.800 88.400 66.700 155,100 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 $8.400. (Hint: Cost of equipment constructed is reported in the investing activities section as a decrease in cash of $54,600) (Show amounts that decrease cash flow with either a sign eg.-15,000 or in parenthesis eg. 115.0001) Windsor, Inc. Partial Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense Loss on Disposal of Plant Assets Net Cash Provided by Operating Activities Cash Flows Irom Investing Activities