The following three accounts appear in the general ledger of Pronghorn Corp during 2022.

Equipment
Date				Debit		Credit		Balance
Jan. 1		Balance						192,000
July 31		Purchase of equipment		84,000				276,000
Sept. 2		Cost of equipment constructed		63,600				339,600
Nov. 10		Cost of equipment sold				58,800		280,800
Accumulated DepreciationEquipment
Date				Debit		Credit		Balance
Jan. 1		Balance						85,200
Nov. 10		Accumulated depreciation on equipment sold		19,200				66,000
Dec. 31		Depreciation for year				33,600		99,600
Retained Earnings
Date				Debit		Credit		Balance
Jan. 1		Balance						126,000
Aug. 23		Dividends (cash)		16,800				109,200
Dec. 31		Net income				86,400		195,600

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 $9,600. (Hint: Cost of equipment constructed is reported in the investing activities section as a decrease in cash of $63,600.) (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)