Nagel Co.'s prepaid rent was $45,000 at December 31, 2017 and $90,000 at December 31, 2018. Rent expense was $27,000 for 2018 and $36,000 for 2017. What amount of cash disbursements for rent would be reported in Nagel's 2018 net cash provided by operating activities presented on a direct basis? a. $72,000. b. $81,000. C. $54,000. d. $90,000. During 2018, cquipment was sold for $156,000. The equipment cost $252,000 and had a book value of $98,000. Accumulated Depreciation-Equipment was $745,000 at 12/31/17 and $687,000 at 12/31/18. Depreciation expense for 2018 was $60,000 96,000 $156,000 $192,000