The three accounts shown below appear in the general ledger of Herrick Corp. during 2015 Equipment Debit Credit Balance ate Jan. 1 Balance 161,570 uly 31 Purchase of equipment Sept. 2 Cost of equipment constructed 70,000 231,570 51,310 282,880 Nov. 10 Cost of equipment sold 50,830 232,050 Accumulated Depreciation-Equipment Debit Credit Balance ate Jan. 1 Balance 69,920 Nov. 10 Accumulated depreciation on equipment sold 29,110 40,810 Dec. 31 Depreciation for year 28,040 68,850 Retained Earnings Debit Credit Balance ate Balance Jan. 1 104,050 Aug. 23 Dividends (cash) 12,180 91,870 Dec. 31 Net income 75,990 167,860 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 $5,140. (Hint: Cost of equipment constructed is reported in the investing activities section as a decrease in cash of $51,310.) (Show amounts that decrease cash flow with either a-sign e.g. -15,000 or in parenthesis e.g. (15,000).) HERRICK CORP Partial Statement of Cash Flows For the Year Ended December 31, 2015 Adjustments to reconcile net income to