ccdd

Hager Company sold some of its plant assets during 2019. The original cost of the plant assets was 750,000 and the accumulated depreciation at date of sale was 700,000. The proceeds from the sale of the plant assets were 105,000. The information concerning the sale of the plant assets should be shown on Hager's statement of cash flows (indirect method) for the year ended December 31, 2019, as a(n)