Blue Company sold equipment that cost $96000 and had a book value of $45000 for $76000. If Blue uses a worksheet to help prepare its Statement of Cash Flows, what would be entered in the bottom portion of the reconciling columns? $25000 credit and $76000 debit $31000 debit and $96000 credit $31000 credit and $76000 debit $25000 credit and $96000 debit