During the yoar ended Docember 31, 2023. Topp Company sold equipment for $41,600 cast. The equament was originaly purchased for $134,000 and, of the date of saib, aceumulated beprecusion on the equibment was $7,000. Uiing the indirect method, what is the amount loss topp should report in the operating section of its stiterncat af cash fiowa for the year onoed Decomber 3120232 Mtie Cotice 5130000 520400 55,400 s4.ia