E12-10 (Algo) Reporting and Interpreting Cash Flows from Operating Activities with Loss on Sale of Equipment (Indirect Method) LO12-2 Parra Company completed its income statement and comparative balance sheet for the current year and provided the following information: Income Statement DON ant Service revenue Expenses Salaries $ 67,600 $40,900 Depreciation 6,700 Utilities 5,400 Loss on sale of equipment 1,600 54,600 wences Net income $13,000 Partial Balance Sheet Accounts receivable Salaries payable Other accrund liabilities Land Current Year Prior Year $ 12,000 $ 25,000 30,300 11,700 5,300 5,000 52,000 58,400 Required: Present the operating activities section of the statement of cash flows for Parra Company using the indirect method (List cash outflows as negative amounts.)