Atkins Corporation has provided the following information for the year ended December 31, 2019: The equipment account balance increased by $216,000 from the beginning of the year to the end of the year. The equipment accumulated depreciation account balance increased by $36,600 from the beginning of the year to the end of the year. Equipment costing $53,200 was sold during the year resulting in a $12,400 gain. Depreciation expense recorded on the equipment during the year was $67,400. What was the amount of the investing activities cash inflow from the sale of the equipment? Assume that the equipment purchase and sale resulted in cash flows. Multiple Choice 0 $40,800 0 $34,800. 0 $65,600. 0 $53,200