The three accounts shown below appear in the general ledger of Blossom Corp. during $2024$

$\backslash$table$[[$Equipment$],[$Date$,,$Debit,Credit,Balance$],[$Jan$.1,$Balance,,,$146,400],[,$Purchase of equipment,$64,050,,210,450],[$Nov$.10,$Cost of equipment sold,,$44,835,165,615]]$

$\backslash$table$[[$Accumulated Depreciation$-$Equipment$],[$Date$,,$Debit,Credit,Balanc$],[$Jan$.1,$Balance,,,$],[$Nov$.10,$Accumulated depreciation on equipment sold,$27,450,,37,515],[$Dec$.31,$Depreciation for year,,$25,,6.]]$

From the postings in the accounts, indicate how the information is reported on a cash flow statement using the indirect met lass on disposal of equipment was $$6,405$ and the cash dividends were paid. $($Show amounts that decrease cash flow with either $-15,000$ or in parenthesis e$.$g$.(15,000).)$

BLOSSOM CORP. Prepare cash Flow Statement $($Partial$)-$ Indirect Method