Jamison company reports depreciation expense of $51,000 for year 2. Also, equipment costing $173,000 was sold for a $6100 in year 2. The following selected info is available for the company from its comparative balance sheet. Compute the cash received from the sale of the equipment

At December 31-

Equipment: year 2: $665,000 YEAR 1: $838,000

Accumulated depreciation equipment year 2: 472,000 year 1: 555,000