On January 1, 2016, Sanita Company had a balance of $76,300 in its Office Equipment account. During 2016, Sanita purchased office equipment that cost $30,300. The balance in the Office Equipment account on December 31, 2016, was $75,400. The 2016 income statement contained a gain from the sale of equipment of $6,000. On the date of sale, accumulated depreciation on the equipment sold amounted to $14,400.

Required

a. Determine the cost of the equipment that was sold during 2016.

b. Determine the amount of cash flow from the sale of office equipment that should be shown in the investing activities section of the 2016 statement of cash flows.