BE14.7 (LO 2) The T-accounts for Equipment and the related Accumulated Depreciation-Equipment for Gao Ltd. at the end of 2020 are shown here. 220,000 Beg. bal. Acquisitions End. bal. Equipment 800,000 Disposals 410,600 990,600 Accumulated Depreciation Equipment Disposals 85,000 Beg. bal. 445,000 Depr. exp. 120,000 End. bal. 480,000 In addition, Gao's income statement reported a loss on disposal of plant assets of HK$63,000. What amount was reported on the statement of cash flows as "cash flow from disposal of plant assets