Lisa Co. sold a machine that cost $79,800 and had a book value of $44,900 for $48,100. Data from Lisa's comparative balance sheets are:

		12/31/21		12/31/20
Machinery		$820,000		$671,000
Accumulated depreciation		182,000		137,700

Complete the cash flow statement below. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Lisa Co. Partial Statement of Cash Flows (Indirect Method) December 31, 2021For the Year Ended December 31, 2021For the Quarter Ended December 31, 2021
Cash flows from operating activities
Gain on Sale of MachinerySale of MachineryDepreciation ExpenseLoss on Sale of MachineryPurchase of Machinery		$
Sale of MachineryLoss on Sale of MachineryGain on Sale of MachineryDepreciation ExpensePurchase of Machinery
Cash flows from investing activities
Loss on Sale of MachineryPurchase of MachineryGain on Sale of MachineryDepreciation ExpenseSale of Machinery
Sale of MachineryGain on Sale of MachineryDepreciation ExpenseLoss on Sale of MachineryPurchase of Machinery