The following three accounts appear in the general ledger of Teal Corp. during $2025.$

$\backslash$table$[[$Equipment$],[$Jan$.1$ Bal.,$248,000,$Nov. $10$ Cost of equipment sold,$75,950],[$July $31$ Purchase of equipment,$108,500,,],[$Sept$.2$ Purchase of equipment,$82,150,,],[$Bal$.,362,700,,]]$

$\backslash$table$[[$Accumulated Depreciation$-$Equipment$],[\backslash$table$[[$Jan$.1$ Bal.$],[$Nov$.10$ Accumulated depreciation$],[$on equipment sold$]],\backslash$table$[[110,050],[24,800]],$Dec. $31$ Depreciation for year,$43,400],[],[$Bal$.,128,650,],[$Retained Earnings,$],[$Jan$.1$ Bal.,Dec. $31$ Net income,$],[$Aug$.23$ Dividends $($cash$),],[$Bal$.,,,,]]$

From the postings in the accounts, indicate how the information is reported by preparing a partial statement of cash flows using the indirect method. The loss on disposal of plant assets was $$12,400.($Show amounts that decrease cash flow with either $a-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$