Hello, I'm having some difficulty solving this question:

Atkins Corporation has provided the following information for the year ended December 31, 2022:

• The equipment account balance increased by $202,000 from the beginning of the year to the end of the year.
• The equipment accumulated depreciation account balance increased by $35,200 from the beginning of the year to the end of the year.
• Equipment costing $50,400 was sold during the year resulting in a $10,300 gain.
• Depreciation expense recorded on the equipment during the year was $65,300.

What was the amount of the investing activities cash inflow from the sale of the equipment? Assume that the equipment purchase and sale resulted in cash flows.

Multiple Choice

$50,400.

$60,700.

$30,600.

$40,100.