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Here is selected financial statement data regarding a company's property, plant, and equipment. Dec. 31, 2018 Dec. 31, 2017 Balance Sheet: Property, plant, and equipment

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Here is selected financial statement data regarding a company's property, plant, and equipment. Dec. 31, 2018 Dec. 31, 2017 Balance Sheet: Property, plant, and equipment Accumulated depreciation $ 563,000 $ 294,000 286,000 237,000 2018 Income Statement: Depreciation expense Gain on sale of property, plant, and equipment $ 105,000 26,000 During the year, PPE with a book value of $23,000 were sold. In the statement of cash flows, the investing activities section should show a cash disbursement for "purchases of property, plant, and equipment" for $ Input number as is, without negative signs, brackets or parenthesis

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