The following three accounts appear in the general ledger of Sheridan Corp. during 2022. 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 $8,000. (Show amounts that decrease cash flow with either a sign e.g. 15,000 or in parenthesis e.g. SHERIDAN CORP Partial Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income $ 66400 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 Cash Flows from Investing Activities Purchase of Equipment 17200