Assume a company's beginning and ending balances in the Accumulated Depreciation account are $30,000 and $47,200, respectively. During the period the company sold one noncurrent asset that had an original cost of $8,000. The cash proceeds from the sale were $3,000 and the gain on the sale was 51000. What is the amount of the depreciation charges that the company would include in the operating activities section of its statement of cash flows? Multiple Choice $21.200 $23,200 $27.200 $11.200