The following three accounts appear in the general ledger of Concord 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 158,000 69.600 227,600 55,000 282,600 49,500 233,100 Accumulated Depreciation-Equipment Date Debit Credit Balance Jan. 1 Balance 71,400 Nov. 10 Accumulated depreciation on equipment sold 16,900 54,500 Dec. 31 Depreciation for year 22.600 77,100 Date Jan. 1 Balance Aug. 23 Dividends (cash) Dec. 31 Net income Retained Earnings Debit Credit Balance 104,200 17,800 86,400 68,800 155,200 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 $8,500. (Show amounts that decrease cash flow with either a-sign eg-15,000 or in parenthesis e (15,000).)