please explain math and where the numbers went

Like Corp balance sheet is below with the management narrative: Comparative Balance Sheet-Like Assets 12/31/2015 Cash $ 87 $ Accounts Receivable $ 35 S Inventory 54 S PP&E S 453 S Accum Depr $ (329 Total Assets $ 300 S 12/31/2016 73 43 43 499 (343) 315 Net Loss for the period was $7. The company sold equipment for $5 that was originally purchased for $20. The sold asset had accumulated depreciation of $20. The company paid a cash dividend during the year and did not pay-off any bonds payable or repurchase any of its own common stock. Liabilities & Equity Accounts Payable Accrued Liabilities Income Tax Payable Bonds Payable Common Stock Retained Earnings Total Liabilities & Equity Unl 25 $ 17 S 36 $ 107 S 50 $ 65 S 300 $ 31 33 32 111 53 55 315 $ s Required: . Construct, in good form, the company's Statement of Cash Flows for the period, using the indirect method. (15pts)