Can anyone help me with these questions? For the 2nd picture I get 143500 instead of 144500. The marking scheme says the answer s A.

25. Halibut Company collected the following data in its accounting records in 2007: From the income statement: Depreciation expense Loss on sale of equipment $1,100 2,900 From the comparative balance sheet: Beginning balance, equipment Ending balance, equipment Beginning balance, accumulated depreciation Ending balance, accumulated depreciation $12,500 8,100 1,900 2,300 No new equipment was purchased during the year. What was the cash in-flow from the sale of equipment in 2007? A) $4,000 B) $800 C) $1,500 D) $2,900 E) None of the above is correct