$\backslash$table$[[$Equipment$,],[$Jan$.1$ Bal.,$224,000,$Nov. $10$ Cost of equipment sold,$68,600],[$July $31$ Purchase of equipment,$98,000,,],[$Sept$.2$ Purchase of equipment,$74,200,,],[$Bal$.,327,600,,]]$

$\backslash$table$[[$Accumulated Depreciation$-$Equipment$],[$Jan$.1$ Bal.,$99,400,$Dec. $31$ Depreciation for year,$39,200],[$Nov$.10$ Accumulated depreciation on equipment sold,$22,400,,],[$Bal$.,116,200,,],[$Retained Earnings,$],[$Jan$.1$ Bal. $147,000,$Dec. $31$ N$,$Net income $,100,800,],[$Aug$.23$ Dividends $($cash$)19,600,,,],[$Bal$.228,200,,,]]$ either a$-$sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000)).)$

SARASOTA CORP.

Statement of Cash Flows $($Partial$)-$ Indirect Method

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