Milner Co. sold a machine that cost $79,000 and had a book value of $35,000 for $64,000. Data from Milner's comparative balance sheets are:

		12/31/15		12/31/14
Machinery		$832,000		$692,000
Accumulated depreciation		167,000		112,000

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
Sale of Machinery Loss on Sale of Machinery Depreciation Expense Gain on Sale of Machinery Purchase of Machinery		$
Purchase of Machinery Depreciation Expense Gain on Sale of Machinery Loss on Sale of Machinery Sale of Machinery
Cash flows from investing activities
Purchase of Machinery Depreciation Expense Gain on Sale of Machinery Sale of Machinery Loss on Sale of Machinery
Purchase of Machinery Sale of Machinery Depreciation Expense Gain on Sale of Machinery Loss on Sale of Machinery