The following three accounts appear in the saneral ledgs of Blassom Cora. during $2025.$

$\backslash$table$[[,$Equipment$],[$Jan$.1$ Bal.,$232,000,$Now $10$ Cost of equipment sold,$71,050],[$July $31$ Purchase of equipment,$101,500,,],[$Sept $2$ Purchase of equipment,$76,850,,],[$Bal$.,339,300,,]]$

$\backslash$table$[[$Accumulated Depreciation$-$Equipment$],[$Jan $1$ Bal.,$102,950,$Dec. $31$ Depreciation for vear,$40,600],[\backslash$table$[[$Nov$.10$ Accumulated depreciation$],[$on sequipment sold$]],23,200,,],[$BaL$,120,350,,]]$

$\backslash$table$[[$Retained Earnings$],[$Jan $18$at$,152,250,$Dec $31$ Net incame,$104,400],[$Aus $23$ Dividends $($ash$),20,300,,],[$Bal$.,236,350,,]]$

From the postings in the accounts, indicats how the information is rsported by preparing a partial statement of Cash flows using the: indirect mathod. The loss on disporal of plant assats was: $$11,600.($Show amounts chat dectease cash flow with either a$-$sign eg $-15,000$ or In parentherises $(15,000)$