Here is selected financial statement data regarding a company's property, plant, and equipment. Balance Sheet: Property, plant, and equipment Accumulated depreciation Dec 31, 2018 $ 144,000 48,000 Dec 31, 2017 $ 60,000 13,000 Income Statement: Depreciation expense Gain on sale of property, plant, and equipment 2018 $ 42,000 3,000 Acquisitions of PPE were $110,000 during the year. In the statement of cash flows, the investing activities section should show a cash receipt from "sales of property, plant, and equipment" for $ (Hint: Populate t accounts with all given numbers, then back into all other unknown numbers. Factor in the gain or loss on sale into the book value of PPE sold to arrive at cash flow. Do Je to record PPE sale if it helps.]