At the beginning of Year 1, a firm buys equipment with a cost of $92. The expected life of the equipment is 4 years and the expected salvage value is $12. At the end of Year 2, the accumulated depreciation of the equipment is $61. The equipment is sold for $44 in cash at the BEGINNING of Year 3 before it is depreciated for Year 3. Assume that there were no other events during Year 3. Fill in the table

Net income
Operating cash flow
Investing cash flow