The following three accounts appear in the general ledger of Sarasota Corp. during 2025. \begin{tabular}{lr|lr} \hline \multicolumn{4}{c}{ Equipment } \\ \hline Jan. 1 Bal. & 224,000 & Nov. 10 Cost of equipment sold & 68,600 \\ July 31 Purchase of equipment & 98,000 & & \\ Sept. 2 Purchase of equipment & 74,200 & \\ \hline Bal. & 327,600 & \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Accumulated Depreciation-Equipment } \\ \hline Jan. 1 Bal. & 99,400 & Dec. 31 Depreciation for year & 39,200 \\ \hline \begin{tabular}{l} Nov. 10 Accumulated depreciation \\ on equipment sold \end{tabular} & 22,400 & & \\ \hline Bal. & 116,200 & & \\ \hline \end{tabular} \begin{tabular}{lr|lr} \multicolumn{4}{c}{ Retained Earnings } \\ \hline Jan. 1 Bal. & 147,000 & Dec. 31 Net income & 100,800 \\ Aug. 23 Dividends (cash) & 19,600 & & \\ \hline Bal. & 228,200 & & \end{tabular} 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 $11,200. (Show amounts that decrease cash flow with either a-sign e.g. 15,000 or in parenthesis e.g. (15,000). Adjustments to reconcile net income to $ + =