Reporting changes in equipment on statement of cash flows An analysis of the general ledger accounts indicates that office equipment, which cost $280,000 and on which accumulated depreciation totaled $153,900 on the date of sale, was sold for $108,200 during the year. Reporting changes in equipment on statement of cash flows An analysis of the general ledger accounts indicates that office equipment, which cost $280,000 and on which accumulated depreciation totaled $153,900 on the date of sale, was sold for $108,200 during the year. Using this information, indicate the items to be reported on the statement of cash flows. Reporting changes in equipment on statement of cash flows An analysis of the general ledger accounts indicates that office equipment, which cost $280,000 and on which accumulated depreciation totaled $153,900 on the date of sale, was sold for $108,200 during the year. Using this information, indicate the items to be reported on the statement of cash flows