Milner Co. sold a machine that cost $79,000 and had a book value of $38,000 for $87,000. Data from Milner's comparative balance sheets are:

12/31/1512/31/14Machinery$821,000$670,000Accumulated depreciation150,000138,000

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).)

Milner Co.

Partial Statement of Cash Flows

For the Year Ended December 31, 2015

Cash flows from operating activities

Cash flows from investing activities