An analysis of the general ledger accounts indicates that delivery equipment, which cost $200,000 and on which accumulated depreciation totaled $60,000 on the date of sale, was sold for $132,500 during the year.

Using this information, indicate the items to be reported on the statement of cash flows.

Transaction	Section of Statement of Cash Flows	Added or Deducted
$200,000 cost of office equipment
$60000 accumulated depreciation
$132,500 sales price
$7,500 loss on sale of equipment (assume the indirect method is used)