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A machine with a cost of $174,000, current year depreciation expense of $28,000 and accumulated depreciation of $107,000 is sold for $57,600 cash. The amount(s)

A machine with a cost of $174,000, current year depreciation expense of $28,000 and accumulated depreciation of $107,000 is sold for $57,600 cash. The amount(s) that should be reported in the operating section of the statement of cash flows is:

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