The following three accounts appear in the general ledger of Carla Vista Co. during 2022. Equipment Date Debit Credit Balance Jan. 1 Balance 112,000 July 31 Purchase of equipment 49,000 161,000 Sept. 2 Cost of equipment constructed 37,100 198,100 Nov. 10 Cost of equipment sold 34,300 163,800 Accumulated Depreciation-Equipment Date Debit Credit Balance Jan. 1 Balance 49,700 Nov. 10 Accumulated depreciation on equipment sold 11,200 38,500 Dec. 31 Depreciation for year 19,600 58,100 Date Jan. 1 Balance Aug. 23 Dividends (cash) Dec. 31 Net income Retained Earnings Debit Credit Balance 73,500 9,800 63,700 50,400 114,100 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 $5,600. (Hint: Cost of equipment constructed is reported in the investing activities section as a decrease in cash of $37,100.) (Show amounts that decrease cash flow with either a -sign e.g. -15,000 or in parenthesis e.g. (15,000).)