Jupiter acquired equipment on January 1, Year 1 at a cost of $100,000. The equipment is depreciated using the double-declining method for 10 years with no salvage value. On December 31, Year 2, the equipment is sold for $70,000. Depreciation had already been recorded for Year 2 at the time of the sale. How will the sale affect the operating activities section of the statement of cash flows prepared using the indirect method?