During 2021 equipment was sold for $72,400. This equipment cost $107,000 and had a book value of $68,500. Accumulated depreciation for equipment was $323,700 at 12/31/20 and $305,700 at 12/31/21. Complete the cash flow statement below: (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Partial Statement of Cash Flows (Indirect Method) For the Year Ended December 31, 2021 Cash flows from operating activities T Gain on Sale of Equipment (3900) Purchase of Equipment 83500 79600 Cash flows from investing activities T Sale of Equipment 72,400