Reporting changes in Equipment on Statement of Cash Flows An analysis of the general ledger accounts indicates that office equipment, which cost $245,000 and on which accumulated depreciation totaled $112.500 on the date of sale, was sold for $105,900 during the year. Using this information, indicate the items to be reported on the statement of cash flows. Transactions Section of Statement of Cash Flows Added or Deducted $245,000 cost of office equipment $112.500 accumulated depreciation $105,900 sales price $26,600 loss on sale of equipment (assume the Indirect method is used)