The three accounts shown below appear in the general ledger of Jurena Corp. during 2012.
![](https://www.solutioninn.com/images3/48-B-A-B-S-C-F%20(266).PNG)
Instructions
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 $8,000.