Cushenberry Corporation had the following transactions. 1. Sold land (cost $12,000) for $15,000. 2. Issued common stock at par for $20,000. 3. Recorded depreciation on buildings for $17,000. 4. Paid salaries of $9,000. 5. Issued 1,000 shares of $1 par value common stock for equipment worth $8,000. 6. Sold equipment (cost $10,000, accumulated depreciation $7,000) for $1,200. (b) For each transaction above indicate how it would affect the statement of cash flows using the indirect method. B I UT T I !!! H Current Attempt in Progress The T-accounts for Equipment and the related Accumulated Depreciation-Equipment for Concord Company at the end of 2022 are shown here. Equipment Beg. bal. 76,800 Disposals 20,800 Acquisitions 38,600 End. bal. 94,600 Accumulated Depreciation-Equipment Disposals 5,800 Beg. bal. 47.200 Depr. exp. 13.400 End. bal. 54.800 In addition, Concord's income statement reported a loss on the disposal of plant assets of $3,800. 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 e.g. -15,000 or in parenthesis e.g. (15,000).) Cash flow from sale of equipment +4