The three accounts shown below appear in the general ledger of Kingbird Media Corp. during $2025.$

$\backslash$table$[[$Equipment$],[$Date$,,$Debit,Credit,Balance$],[$Jan$.,1,$Balance,,,$180,000],[$July$,31,$Purchase of equipment,$78,700,,258,700],[$Sept$.,2,$Cost of equipment constructed,$50,400,,309,100],[$Nov$.,10,$Cost of equipment sold,,$56,300,252,800],[$Accumulated Depreciation$-$Equipment$],[$Date$,,$Debit,Credit,Balance$],[$Jan$.,1,$Balance,,,$79,300],[$Nov$.,10,$Accumulated depreciation on equipment sold,$39,300,,40,000],[$Dec$.,31,$Depreciation for year,,$11,100,51,100],[$Retained Earnings$],[$Date$,,$Debit,Credit,Balance$],[$Jan$.,1,$Balance,,,$]]$

$\backslash$table$[[$Equipment$],[$Date$,,$Debit,Credit,Balance$],[$Jan$.,1,$Balance,,,$180,000],[$July$,31,$Purchase of equipment,$78,700,,258,700],[$Sept$.,2,$Cost of equipment constructed,$50,400,,309,100],[$Nov$.,10,$Cost of equipment sold,,$56,300,252,800],[$Accumulated Depreciation$-$Equipment$],[$Date$,,$Debit,Credit,Balance$],[$Jan$.,1,$Balance,,,$79,300],[$Nov$.,10,$Accumulated depreciation on equipment sold,$39,300,,40,000],[$Dec$.,31,$Depreciation for year,a$,11,100,51,100],[$Retained Earnings$],[$Date$,,$Debit,Credit,Balance$],[$Jan$.,1,$Balance,,,$112,000],[$Aug$.,23,$Dividends $($cash paid$),19,000,,93,000],[$Dec$.,31,$Net income,,$61,200,154,200]]$

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 sale of equipment was $$7,700.($Shol amounts that decrease cash flow with either a $-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$