7 years ago Nexgel Inc purchased lab equipment for $578 which they are depreciating to $299 using straight-line depreciation over a 19 year useful life. They just sold the equipment as part of an update for $415. Find the cash flow from capital spending associated with the asset sale if Nexgels tax rate is 30.52%.

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Enter numerical answers as a positive or negative number rounded to 2 decimal places (###.##)