Atkins Corporation has provided the following information for the year ended December 31, 2014:

	The equipment account balance increased $221,000
	The equipment accumulated depreciation account increased $37,100.
	Equipment costing $54,200 was sold during the year resulting in a $13,150 gain.
	Depreciation expense recorded on the equipment during the year was $68,150.

How much was the investing activities cash inflow from the sale of the equipment? Assume that the equipment purchase and sale resulted in cash flows.

a. $41,050.

b. $67,350.

c. $54,200.

d. $36,300.