2.) The T-accounts for Equipment and the related Accumulated Depreciation Equipment for Luo Company at the end of 2014 are shown here. Beg. bal. Equipment 80,000 Disposals 22,000 Acquisitions 41,600 End. bal. 99,600 Accumulated Depreciation-Equipment Disposals 5,500 Beg. bal. 44,500 Depr. exp. 12,000 End. bal. 51,000 In addition, Luo Company's income statement reported a loss on the disposal of equipment of $5,500. What amount was reported on the statement of cash flows as "cash flow from sale of equipment