Information related to capital assets is provided for three cases: Case A 20x2 Capital assets Accumulated depreciation $ 623,000 20X1 $608,000 (320,900) (361,000) $ 302,100 $247,000 The company sold an asset with an original cost of $113,300 at a loss of $7,600. Depreciation expense was $47,500. Other capital assets were acquired for cash. Case B Capital assets Accumulated depreciation 20x2 $342,000 20X1 $304,000 (114,000) (133,000) $228,000 $ 171,000 The company sold an asset with an original cost of $76,000 and a net book value of $19,000 for a gain of $3,800. Other capital assets were acquired for cash. Case C Capital assets Accumulated depreciation 20X1 20x2 $1,140,000 $ 551,000 (304,000) (209,000) $ 836,000 $ 342,000 The company sold an asset with an original cost of $152,000 and a net book value of $102,600 for a gain of $32,300. Capital assets of $380,000 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.)