Jeffreys Company reports depreciation expense of $51,000 for Year 2. Also, equipment costing $173,000 was sold for a $11,100 loss in Year 2. The following selected information is available for Jeffreys Company from its comparative balance sheet. Compute the cash received from the sale of the equipment.

At December 31

Year 2 Equipment$665,000

Year 1 $838,000

Year 2 Accumulated Depreciation-Equipment472,000

Year 1 555,000

$71,900

$50,100

$39,000

$27,900

$51,000