7. (BE11.6) The T accounts for Equipment and the related Accumulated Depreciation for Lau Pty Ltd at the end of 2015 are shown here: Equipment Accumulated Depreciation 2015 2015 Op. bal. 225 000 Disposals 33 000 Acquisitions 62 400 Clos. bal. 254 400 Disposals 9 000 Op. bal. 54 000 Clos. bal. 63 000 Depn 18 000 287 400 287 400 72 000 72 000 2016 2016 Op. bal. 254 400 Op. bal. 63 000 In addition, Lau Pty Ltd's income statement reported a gain on the sale of equipment of $4,500. What amount was reported on the statement of cash flows as cash flow from sale of equipment