The three accounts shown below appear in the general ledger of Glaus Corp. during 2014. 
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 $5,000. (Hint: Cost of equipment constructed is reported in the investing activities section as a decrease in cash of $58,000.)
Definitions:
Mentally Challenged
A term that refers to individuals who experience limitations in cognitive functioning and other mental capabilities.
Community-Based Nurse
A nurse who provides healthcare services focused on the well-being of individuals in their local communities, often outside of hospital settings.
Community Resources
Various supports available within a community, such as facilities, services, and organizations, intended to help individuals in need.
Multiple Chronic Illnesses
The condition of having two or more chronic diseases simultaneously.
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