Information related to capital assets is provided for three cases: Capital assets 20X2 20X1 Case A $649,000 $ 627,000 Accumulated depreciation (334,200) (372,300) $ 314,800 $ 254,700 The company sold an asset with an original cost of $118,100 at a loss of $8,000. Depreciation expense was $50,100. Other capital assets were acquired for cash. Case B 20X2 20X1 Capital assets Accumulated depreciation $ 360,800 (120,300) $240,500 $ 313,500 (137,100) $ 176,400 The company sold an asset with an original cost of $80,100 and a net book value of $19,900 for a gain of $3,900. Other capital assets were acquired for cash. Case C Capital assets Accumulated depreciation 20X2 $1,170,000 (312,000) 20X1 $ 568,500 (215,700) $ 858,000 $ 352,800 The company sold an asset with an original cost of $156,000 and a net book value of $105,300 for a gain of $33,300. Capital assets of $391,800 were acquired by issuing a long-term note to the vendor for the full amount. Other capital assets were acquired for cash. Required: For each case, indicate items and amounts that would appear on the SCF, along with their classification. Assume that the operating activities section reflects the indirect presentation format. Assume that unexplained account changes result from logical transactions. (Deductible amounts and Cash outflows should be indicated with minus sign.)