A machine with a cost of $158,000, current year depreciation expense of $24,000 and accumulated depreciation of $99,000 is sold for $51,200 cash. The total amount related to this machine that should be reported in the operating section of the statement of cash flows under the indirect method is:

• $5,120.

• $24,000.

• $31,800.

• $75,200.

• $16,800.