During the year ended December 31, 2023, Topp Company sold equipment for $56,000 cash. The equipment was originally purchased for $170,000 and, at the date of sale. eccumulated depreciation on the equipment was $105,000. Using the indirect method, what is the amount loss Topp should report in the operating section of its statement of cash flows for the year ended December 31, 2023? Multiple Choice $15,000 $83,000 $5,600 $27,000 $9,000