Equipment that cost $250,000 and had a book value of $156,000 was sold for $180,000. Data from the comparative balance sheets are: 12/31/19 12/31/20 Equipment $575,000 $595,000 The amount of equipment purchased in 2020 that should appear on the statement of cash flows is: $270,000 $200,000 $20,000 $176,000