Current Attempt in Progress The T-accounts for Equipment and the related Accumulated Depreciation-Equipment for Sheffield Company at the end of 2022 are shown here. Equipment Beg. bal 79,800 Disposals 23,700 Acquisitions 37,400 End. bal. 93,500 Accumulated Depreciation-Equipment Disposals 5,200 Beg. bal 44,500 Depr. exp. 12.200 End. bal 51,500 In addition, Sheffield's income statement reported a loss on the disposal of plant assets of $4,000. What amount was reported on the statement of cash flows as "cash flow from sale of equipment"? (Show amount that decrease cash flow with either a-sign eg-15,000 or in parenthesis eg. (15,000)) Cash flow from sale of equipment $ eTextbook and Media