calculating cash flows:

property plant and equipment, beginning balance $420, accumulated Depreciation $70

property plant and equipment, ending balance $500, Accumulated Depreciation 85

loss on sale of equipment ($2

Gain on sale of investments 5

equipment cost $30

Equipment selling price $18

Accumulated Depreciation $10

what would be the debits to property, plant and equipment

What would be the credits to property, plant and equipment.