The following three summaries indicate activity for Blossom corp. during $2027.$ Equipment jan $1$ balance $$264000,$ July $31$ Purchase of equipment $$115500,$ Sep $2$ Cost of equipment constructed $ $87450,$ Nov $10$ less: cost of equipment sold $$80850,$ dec $31$ balance $ $386100.$ Accumulated Depreciation$-$Equipment Jan $1$ balance $$117150,$ nov $10$ Less: accumulated depreciation on equipment sold $$26400,$ dec $31$ depreciation of year $$46200,$ dec $31$ balance $$136950.$ Retained earnings Jan $1$ balance $$173250,$ aug $23$ less dividends $($cash$)$ $$23100,$ dec $31$ Net income $$118800,$ Dec $31$ banance $$268950.$ From the postings in the accounts indicate how the information is reported by preparing a partial statement of cash flows using the indirect method. the loss on disposal of plant assets wa $$13200($Hint: cost of equipment constructed is reported in the investing activities section as a decrease in cash of $$87450$