The following three accounts appear in the general ledger of Larkspur, Inc. during 2022 Equipment Date Debit Credit Balance Jan. 1 Balance 232,000 101.500 333,500 July 31 Sept.2 Nov. 10 Purchase of equipment Cost of equipment constructed Cost of equipment sold 76.850 410,350 71,050 339,300 Accumulated Depreciation-Equipment Date Debit Credit Balance 102,950 Jan. 1 Nov. 10 Balance Accumulated depreciation on equipment sold 23,200 79.750 Dec. 31 Depreciation for year 40,600 120,350 Retained Earnings Date Debit Credit Balance Jan. 1 Balance 152,250 20.300 Aug. 23 Dec 31 Dividends (cash) Net income 131,950 236,350 104.400 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 $11.600. (Hint: Cost of equipment constructed is reported in the investing activities section as a decrease in cash of $76,850.) (Show amounts that decrease cash flow with either a-sign e.g. -15,000 or in parenthesis e.g. (15,000).) Larkspur, Inc. Partial Statement of Cash Flows Adjustments to reconcile net income to