On January 1, Year 1. Fanning Company had a balance of $76,100 in its Delivery Equipment account. During Year 1. Fanning purchased delivery equipment that cost $30,000. The balance in the Delivery Equipment account on December 31 Year 1, was $76,861. The Year 1 income statement reported again from the sale of equipment for $2,800. On the date of sale, accumulated depreciation on the equipment sold amounted to $12,500. Required a. Determine the original cost of the equipment that was sold during Year 1 b. Determine the amount of cash flow from the sale of delivery equipment that should be shown in the investing activities section of the Year 1 statement of cash flows. Bock a The original cost of the equipment sold aces b The amount of cash flow from the sale of delivery equipment