The following three accounts appear in the general ledger of Bramble Corp. during 2022. Equipment Date Debit Credit Balance Jan. 1 Balance 159,200 July 31 70,900 230,100 Purchase of equipment Purchase of equipment Sept. 2 51,400 281,500 Nov. 10 Cost of equipment sold 49,900 231,600 Accumulated Depreciation-Equipment Date Debit Credit Balance Jan. 1 Balance 71,100 Nov. 10 Accumulated depreciation on equipment sold 18,200 52,900 Dec. 31 Depreciation for year 22,400 75,300 Retained Earnings Date Debit Credit Balance Jan. 1 Balance 105,400 Aug. 23 Dividends (cash) 17,400 88,000 Dec. 31 Net income 65,600 153,600 BRAN Statement of Cash Flows (Partial) - Indirect Method $ Adjustments to reconcile net income to $ e Textbook and Media The following three accounts appear in the general ledger of Bramble Corp. during 2022. Equipment Date Debit Credit Balance Jan. 1 Balance 159,200 July 31 70,900 230,100 Purchase of equipment Purchase of equipment Sept. 2 51,400 281,500 Nov. 10 Cost of equipment sold 49,900 231,600 Accumulated Depreciation-Equipment Date Debit Credit Balance Jan. 1 Balance 71,100 Nov. 10 Accumulated depreciation on equipment sold 18,200 52,900 Dec. 31 Depreciation for year 22,400 75,300 Retained Earnings Date Debit Credit Balance Jan. 1 Balance 105,400 Aug. 23 Dividends (cash) 17,400 88,000 Dec. 31 Net income 65,600 153,600 BRAN Statement of Cash Flows (Partial) - Indirect Method $ Adjustments to reconcile net income to $ e Textbook and Media