An analysis of the general ledger accounts indicates that office equipment, which cost $202,500 and on which accumulated depreciation totaled $84,375 on the date of sale, was sold for $101,250 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
$202,500 cost of office equipment
$84,375 accumulated depreciation
$101,250 sales price	Cash flows from investing activities
$16,875 loss on sale of equipment (assume the indirect method is used)