Haggard, Inc. reported net income of 5300,000 for 2015. Changes occurred in several balance sheet accounts: During 2015 Haggard sold equipment that cost $25.000 and depreciation of $12,000, for a gain of $5,000. In December 2015 Haggard purchased equipment costing $50,000 and a 12% note payable of $30,000. Depreciation expense for the year was $52,000. In Haggard's 2015 statement of cash flows, what should be CFO? CFI