The following three accounts appear in the general ledger of Swifty Corp. during 2022. Date Jan. 1 Balance July 31 Purchase of equipment Sept. 2 Purchase of equipment Nov. 10 Cost of equipment sold Equipment Debit Credit Balance 160,000 71,900 231,900 55,000 286,900 48,200 238,700 Accumulated Depreciation-Equipment Date Debit Credit Balance Jan. 1 Balance 70,100 Nov. 10 Accumulated depreciation on equipment sold 16,700 53,400 Dec. 31 Depreciation for year 25,000 78,400 Retained Earnings Date Debit Credit Balance Jan. 1 Balance 105,200 Aug. 23 Dividends (cash dividends declared and paid) 18,900 86,300 Dec. 31 Net income 66,100 152,400 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 e.g. -15,000 or in parenthesis e.g. (15,000).)