000. $90,000. 20. Indicate where the item, "loss on the disposal of factory equ statement of cash flows. b. 9. d. Investing activities section Financing activities section Operating activities section Does not appear on the statement of cash flows 21. Indicate where the transaction, "disposed of factory equipment; received $15,000 cash," would appear on the statement of cash flows. a. b. c. d. Investing activities section Financing activities section Operating activities section Does not appear on the statement of cash flows 22. For the year ending December 31, 2021, Saito Corp. had beginning and ending finished goods inventories of $190,000 and $98,000, respectively. Sales revenue was $533,000 and gross profit was $290,000 during the year 2021. Saito's year 2021 cost of goods manufactured (COGM) a. $531,000 b. $151,000 c. d. $145,000 $45,000