Assume all purchases of PP&E for the year are for cash. WBA sold PP&E during fiscal year $2021$ with accumulated depreciation of $$800$ and recorded a gain on sale of $$17.$ How much did WBA receive in cash proceeds for selling this equipment?WALGREENS BOOTS ALLIANCE, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Note $2$ Property, plant and equipment

Property, plant and equipment are stated at cost less accumulated depreciation. Major repairs, which

extend the useful life of an asset, are capitalized; routine maintenance and repairs are charged against

earnings. Depreciation is provided on a straight$-$line basis over the estimated useful lives of owned

assets. Leasehold improvements, equipment under finance lease and finance lease properties are

amortized over their respective estimate of useful life or over the term of the lease, whichever is

shorter. The majority of the Company's fixtures and equipment uses the composite method of

depreciation.

The following table summarizes the Company's property, plant and equipment $($in millions$)$:

Land and land improvements

Buildings and building improvements

Fixtures and equipment

Capitalized development costs for software

Finance lease properties

Less: accumulated depreciation and amortization

Balance at end of year

The Company capitalizes application development stage costs for internally developed software.

These costs are amortized over a three to ten year period. Amortization expense for capitalized

development costs for software was $$284$ million in fiscal $2021,$ $$300$ million in fiscal $2020$ and $$260$

million in fiscal $2019.$ The net book value of these assets on the balance sheet is $$1,947$ million and

$$1,384$ billion at August $31,2021$ and $2020,$ respectively.