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Memoto Camera Co. sold equipment with a cost of $22,000 and accumulated depreciation of $9,000 for an amount that resulted in a gain of $1,000. What amount should Memoto report on the statement of cash flows as "proceeds from sale of plant and equipment"? O A. $21,000 O B. $14,000 C. $12,000 OD. Some other amount Which of the following is not a purpose of the statement of cash flows? A. To show the relationship of net income to changes in the company's cash. B. To predict future cash flows. O C. To assess the collectibility of accounts receivable. D. To determine the company's ability to pay dividends to shareholders