Reporting changes in Equipment on Statement of Cash Flows An analysis of the general ledger accounts indicates that delivery equipment, which cost $75,000 and on which accumulated depreciation totaled $58,000 on the date of sale, was sold for $20,200 during the year. Using this information, indicate the items to be reported on the statement of cash flows. Transactions $75,000 cost of office equipment $58,000 accumulated depreciation $20,200 sales price $3,200 gain on sale of equipment (assume the indirect method is used) Section of Statement of Cash Flows Added or Deducted