Income Statement

Gain on sale of capital assets $$17,000$

Depreciation expense on capital assets $$44,000$

Balance Sheet

Capital Asset

Beg. Balance $$570,000$

End Balance

$$439,000$

Accumulated Dep. on Capital Asset

Beg. Balance $$228,000$

End Balance $$172,000$

The company also wurchased $$58,000$ of new assets during the year $($a non$-$cash transaction$).$

What was the cash inflow $($outflow$)$ from the capital asset transactions throughout the year?