b. Consider the following facts for Espresso Place: a. Beginning and ending Retained Earnings are $42,000 and $69,000, respectively. Net income for the period is $59,000 Beginning and ending Plant Assets are $122.400 and $128,400, respectively. Beginning and ending Accumulated Depreciation-Plant Assets are $21,400 and $24.400, respectively, d. Depreciation Expense for the period is $19,000 and acquisitions of new plant assets total $28,000, Plant assets were sold at a $3,000 gain. Requirements C. 1. What was the amount of the cash receipt from the sale of plant assets? Requirement 1. What was the amount of the cash receipt from the sale of plant assets? The cash receipt from the sale plant assets is