The three accounts shown below appear in the general ledger of Herrick Corp. during 2015. Equipment Date Debit Credit Balance Jan. 1 Balance 60,900 69,030 July 31 Purchase of equipment 229,930 51,410 Sept. 2 Cost of equipment constructed 281,340 Nov. 10 Cost of equipment sold 4B,490 232,850 Accumulated Depreciation-Equipment Debit Credit Balance Balance Jan 71,420 Nov. 10 Accumulated depreciation on equipment so 30,910 40,510 29,860 70,370 Dec. 31 Depreciation for year Retained Earnings Date Debit Credit Balanc 104,590 Jan. 1 Balance Aug. 23 Dividends (cash) 12,500 92,090 Dec. 31 77,640 169,730 Net income 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 equipment was $4,820. (Hint: Cost of equipment constructed is reported in the investing activities section as a decrease in cash of $51,410.) (Show amounts that decrease cash flow with either a sign e g. -15,000 or in parenthesis e.g. (15,000))