In 2025 , equipment was sold for $74,300. This equipment cost $110,000 and had a book value of $71,000. Accumulated depreciation for equipment was $323,700 at 12/31/24 and $304,100 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)