Prepare Balance Sheet 
 

The following information is available for 2021. a. Equipment was sold for $10,000 (which originally cost $20,000 and had an accumulated depreciation balance of $8,000 at the time of the sale). This sale resulted in a loss of $2,000. All other changes in Property, Plant and Equipment accounts relate to purchases and depreciation expense, respectively. b. The change in Bonds Payable included both $70,000 issuance of new bonds payable and $20,000 in payments. c. There were no sales of Equity Investments during the year, and no gain or loss on those investments. Any other changes in accounts reflect "normal" transactions for each account. Think about why an account would increase/decrease to determine how it affects the Statement of Cash Flows. d.