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Kingston Jerk Factory reported the following results for 2017: Category December 31 January 1 Property, plant, and equipment $420,000 $405,000 Accumulated depreciation (189,000) (180,000) Net

Kingston Jerk Factory reported the following results for 2017:

Category December 31 January 1

Property, plant, and equipment $420,000 $405,000

Accumulated depreciation (189,000) (180,000)

Net property, plant, and equipment $231,000 $225,000

During 2017, the company sold equipment that had an original cost of $39,000 and accumulated depreciation of $31,000 for $13,000. New equipment was purchased for cash during the year. How much is reported for cash paid to acquire property, plant, and equipment on the statement of cash flows for 2017?

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