The three accounts shown below appear in the general ledger of Cullumber Corp. during 2021.

Equipment
Date				Debit		Credit		Balance
Jan. 1		Balance						163,200
July 31		Purchase of equipment		71,400				234,600
Nov. 10		Cost of equipment sold				50,000		184,600
Accumulated DepreciationEquipment
Date				Debit		Credit		Balance
Jan. 1		Balance						72,400
Nov. 10		Accumulated depreciation on equipment sold		30,600				41,800
Dec. 31		Depreciation for year				28,600		70,400
Retained Earnings
Date				Debit		Credit		Balance
Jan. 1		Balance						107,100
Aug. 23		Dividends (cash)		14,300				92,800
Dec. 31		Profit				78,500		171,300

From the postings in the accounts, indicate how the information is reported on a cash flow statement using the indirect method. The loss on disposal of equipment was $7,100 and the cash dividends were paid. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)