During 2021 equipment was sold for $73,800. This equipment cost $103,000 and had a book value of $68,400. Accumulated depreciation for equipment was $322,800 at 12/31/20 and $302,700 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) December 31, 2021For the Year Ended December 31, 2021For the Quarter Ended December 31, 2021
Cash flows from operating activities
Loss on Sale of Equipment Purchase of Equipment Depreciation Expense Sale of Equipment Gain on Sale of Equipment		$
Gain on Sale of Equipment Loss on Sale of Equipment Sale of Equipment Purchase of Equipment Depreciation Expense
Cash flows from investing activities
Loss on Sale of Equipment Depreciation Expense Purchase of Equipment Sale of Equipment Gain on Sale of Equipment