34. ABC Company reports beginning equipment, net of depreciation, of 645,000 and an ending amount of 732,500. The income statement shows depreciation of 48,300 and a 5,600 loss on sale of equipment. ABC Company acquired 213,000 of equipment during the year. The proceeds from the sale of equipment are: A) 71,600 B) 82,800 C) 77,200 6 D) 125,500