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

$\backslash$table$[[$Equipment$],[$Date$,,$Debit,Credit,Balance$],[$Jan$.1,$Balance,,,$158,600],[$July $31,$Purchase of equipment,$69,800,,228,400],[$Sept $2,$Purchase of equipment,$54,400,,282,800],[$Nov$.10,$Cost of equipment sold,,$49,500,233,300],[$Accumulated Depreciation$-$Equipment$],[$Date$,,$Debit,Credit,Balance$],[$Jan$.1,$Balance,,,$69,800],[$Nov$.10,$Accumulated depreciation on equipment sold,$17,700,,52,100],[$Dec$.31,$Depreciation for year,,$23,400,75,500],[$Retained Earnings$],[$Date$,,$Debit,Credit,Balance$],[$Jan$.1,$Balance,,,$105,200],[$Aug$.23,$Dividends $($cash dividends declared and paid$),17,100,,88,100],[$Dec$.31,$Net income,,$66,000,154,100]]$

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 $$7,700.($Show amounts that decrease cash flow with either a $-$ sign e$.$g$.-15,000$ or in parenthesis eg$.(15,000)).$

VAUGHN CORP

Partial Statement of Cash Flows

Adjustments to reconcile net income to