Analyzing Cash Flow Effects of Equipment Sale Frontier Company sold equipment on June 30 for $18,000. The equipment had been depreciated $900 for the first six months of the year, which is included in the accumulated depreciation balance of $6,000 on June 30 . The original cost of the equipment was $30,000. Indicate the impact of this transaction on the operating, investing, and financing sections of the current year statement of cash flows. The indirect method is used to report cash flows from operating activities. - Note: Indicate a subtraction in the cash flow statement with a negative sign in the Amount column. - Note: If an item is not included in this cash flow statement, enter a zero in the Amount column and "N/A" in the Cash Flow Section column