Company reports the following information for 2020.

• 12/31/2019 (net) Equipment Account Balance = $200
• 12/31/2020 (net) Equipment Account Balance = $185
• Equipment depreciation expense was $40 for 2020.
• 49er purchased $60 of Equipment by issuing a note.
• 49er sold (net) equipment of $95 and reported a loss on the sale for $15.
• All other equipment related transactions were cash transactions.

Provide the cash purchase and sale of equipment for 2020.