A machine with a cost of $140,000 and accumulated depreciation of $90,000 is sold for $60,000 cash. The cash flow amount that should be reported in the operating activities section reported under the direct method is:

A machine with a cost of $140,000 and accumulated depreciation of $90,000 is sold for $60,000 cash. The cash flow amount that should be reported in the operating activities section reported under the direct method is