The following three accounts appear in the general ledger of Oriole Corp. during 2022. Equipment Date Debit Credit Balance Jan. 1 Balance 158,100 July 31 Purchase of equipment 71,800 229,900 Sept. 2 Purchase of equipment 52,300 282,200 Nov. 10 Cost of equipment sold 51,000 231,200 Accumulated Depreciation-Equipment Date Debit Credit Balance Jan. 1 Balance 71,000 Nov. 10 Accumulated depreciation on equipment sold 17,800 53,200 Dec. 31 Depreciation for year 24,700 77,900 Retained Earnings Date Debit Credit Balance Jan. 1 Balance 104,600 Aug. 23 Dividends (cash) 17,300 87,300 Dec. 31 Net income 65,100 152,400 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 $8,100. (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis e.g. (15,000).) ORIOLE CORP Statement of Cash Flows (Partial) - Indirect Method For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income $ Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense Loss on Disposal of Plant Assets Net Cash Provided by Operating Activities