In 2025, equipment was sold for $72,000. This equipment cost $104,000 and had a book value of $68,000. Accumulated depreciation for equipment was $323,400 at 12/31/24 and $304,800 at 12/31/25. 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) For the Year Ended December 31, 2025 Cash Flows from Financing Activities Gain on Sale of Equipment Loss on Sale of Equipment Cash Flows from Operating Activities Net Cash Provided by Investing Activities Depreciation Expense +A +A