Information related to capital assets is provided for three cases:

The company sold an asset with an original cost of $ 80,000 and a net book value of $ 54,000 for a gain of $ 17,000. Capital assets of $ 200,000 were acquired by issuing a long- term note to the vendor for the full amount. Other capital assets were acquired for cash.

Required:
For each case, indicate the items that would appear on the SCF, along with their classification. Assume that the operating activities section reflects the indirect presentation format. Assume that unexplained account changes result from logical transactions.

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Case A 20X2 20X1 Capital assets Accumulated depreciation $180,000 $160,000 (60,000) 70,000) 90,000 120,000 The company sold an asset with an original cost of $40,000 and a net book value of $10,000 for a gain of $2,000. Other capital assets were acquired for cash. Case B Capital assets 20X2 20X1 $330,000 $320,000 (170,000) 190,000) 160,000 130,000 Accumulated depreciation The company sold an asset with an original cost of $60,000 at a loss of $4,000. Deprecia- tion expense was $25,000. Other capital assets were acqulred for cash. Case C Capital assets 20X2 20X1 $600,000 $290,000 160,000) (110000) 180,000 Accumulated depreciation 440,000 1