In $2025,$ equipment was sold for $$75,000.$ This equipment cost $$117,000$ and had a book value of $$69,000.$ Accumulated depreciation for equipment was $$329,100$ at $\frac{12}{31}\frac{?}{24}$ and $$301,800$ at $\frac{12}{31}\frac{?}{25}.$

Complete the cash flow statement below. $($Show amounts that decrease cash flow with either a negative sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$

Partial Statement of Cash Flows $($Indirect Method$)$