The following three accounts appear in the general ledger of Sage Hill Inc. during 2022. Equipment Recla Date Debit Credit Balance Jan. 1 Balance 184,000 July 31 80,500 264,500 Sept. 2 Purchase of equipment Cost of equipment constructed Cost of equipment sold 60,950 325,450 Nov. 10 56,350 269,100 Accumulated Depreciation-Equipment Debit Date Credit Balance Jan. 1 Balance 81,650 Nov. 10 18,400 63,250 Accumulated depreciation on equipment sold Depreciation for year Dec. 31 32,200 95,450 Retained Earnings Date Debit Credit Balance Jan. 1 Balance 120,750 Aug 23 Dividends (cash) 16,100 104,650 Dec. 31 Net income 82,800 187,450 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 $9,200. (Hint: Cost of equipment constructed is reported in the investing activities section as a decrease in cash of $60,950.) (Show amounts that decrease cash flow with either a - sign eg. -15,000 or in parenthesis eg. (15,000).) Sage Hill Inc. Partial Statement of Cash Flows $ Adjustments to reconcile net income to > $