BE11.6 Determine cash received from sale of equipment. LO3 The T accounts for equipment and the related accumulated depreciation for Zhou Pty Ltd at the end of 2022 are shown here. Equipment Accumulated depreciat 2022 2022 Balance o/b 270 000 Disposals 39 600 Disposals 10800 Balance o/b Acquisitions 74 880 Balance 305 280 Balance 75 600 Dep'n c/b c/b 344 880 344 880 2023 86400 2023 Balance o/b 305 280 Balance o/b In addition, Zhou Pty Ltd's statement of profit or loss reported a gain on the sale of equipment of $5400. What amount was reported on the statement of cash flows as 'cash flow from sale of equipment'?