Mary Co. sold a machine that cost $78,000 and had a book value of $44,000 for $45,000. Data from Mary's comparative balance sheets are:

		12/31/21		12/31/20
Machinery		$780,000		$650,000
Accumulated depreciation		175,000		135,000

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).)

Mary Co. Partial Statement of Cash Flows (Indirect Method) For the Year Ended December 31, 2021December 31, 2021For the Quarter Ended December 31, 2021
Cash flows from operating activities
Gain on Sale of Machinery Purchase of Machinery Sale of Machinery Loss on Sale of Machinery Depreciation Expense		$
Loss on Sale of Machinery Sale of Machinery Depreciation Expense Purchase of Machinery Gain on Sale of Machinery
Cash flows from investing activities
Loss on Sale of Machinery Depreciation Expense Gain on Sale of Machinery Purchase of Machinery Sale of Machinery
Gain on Sale of Machinery Purchase of Machinery Sale of Machinery Depreciation Expense Loss on Sale of Machinery