Milner Co. sold a machine that cost $74,000 and had a book value of $46,000 for $48,000. Data from Milner's comparative balance sheets are:

12/31/15 12/31/14

Machinery $800,000 $670,000 Accumulated depreciation 190,000 136,000

Instructions: What four items should be shown on a statement of cash flows (indirect method) from this information? Show your calculations and indicate where they would be found in the statement of cash flows.