11:56 mm Kolonas, Inc., sold equipment 2 points for $5,400 cash. The equipment cost $73.900 and had accumulated depreciation through the date of sale of $70,000. At the date of sale, the journal entry to record the sale will have: a Gain on Sale of Equipment for $3900 a Gain on Sale of Equipment for $1500. a Loss on Sale of Equipment for $3900 a Loss on Sale of Equipment for $1500. The three types of activities 2 points reported on the statement of cash flows are: operating, indirect, and direct. operating, investing, and financing, operating, investing, and free flow. operating, interest, and financing