Reporting changes in Equipment on Statement of Cash Flows An analysis of the general ledger accounts indicates that delivery equipment, which cost $200,000 and on which accumulated depreciation totaled $60,000 on the date of sale, was sold for $132,500 during the year. Using this information, indicate the items to be reported on the statement of cash flows. Section of Statement of Cash Flows Transaction Added or Deducted $200,000 cost of equipment $60000 accumulated depreciation $132,500 sales price $7,500 loss on sale of equipment (assume the indirect method is used)