During two recent years, Perez Construction, Incorporated, disposed of the following plant and equipment: Year 1 Plant and equipment (at cost) $ 75,700 Year 2 $ 14,900 Accumulated depreciation on equipment disposed of 41,785 4,473 Cash received Gain (loss) on sale 19,264 (14,651) 13,563 3,136 2. Perez uses the indirect method for the operating activities section of the cash flow statement. What amounts related to the sales would be added or subtracted in the computation of Net Cash Flows from Operating Activities for each year? Note: Amounts to be deducted should be indicated with a minus sign. PEREZ CONSTRUCTION, INCORPORATED Cash flows from operating activities Year 1 Year 2