The following three accounts appear in the general ledger of Metlock, Inc. during 2020. Equipment Date Debit Credit Balance Jan. 1 July 31 Sept. 2 Balance Purchase of equipment Cost of equipment constructed Cost of equipment sold 68,000 51,000 158,600 226,600 277,600 229,100 Nov. 10 48,500 Accumulated Depreciation Equipment Debit Date Credit Balance Jan. 1 Balance Nov. 10 29,500 Accumulated depreciation on equipment sold Depreciation for year 70,900 41,400 64,600 Dec. 31 23,200 Retained Earnings Date Debit Credit Balance Jan. 1 Balance Dividends (cash) Aug. 23 17,300 105,200 87,900 153,500 Dec. 31 Net income 65,600 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 $5,300. (Hint: Cost of equipment constructed is reported in the investing activities section as a decrease in cash of $51,000.) (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Metlock, Inc. Partial Statement of Cash Flows $ Adjustments to reconcile net income to $