Milner Co. sold a machine that cost $80,000 and had a book value of $44,000 for $95,000. Data from Milner's comparative balance sheets are:

Machinery- 12/31/15 $833,000 12/31/14 $654,000

Accumulated depreciation- 12/31/15 186,000 12/31/14 110,000

Complete the cash flow statement