Indicate whether the following will have a positive or negative EFFECT ON CASH.

A positive effect could also be thought of as a source of cash, an increase in cash, or a positive amount on the cash flow statement. A negative effect could also be thought of as a use of cash, a decrease in cash, or a negative amount on the cash flow statement. For an answer, either write "positive" or "negative".

j. The Gain on the Sale of Equipment formerly used in the business?