Reporting changes in Equipment on Statement of Cash Flows

An analysis of the general ledger accounts indicates that delivery equipment, which cost $80,000 and on which accumulated depreciation totaled $36,000 on the date of sale, was sold for $37,200 during the year.

Using this information, indicate the items to be reported on the statement of cash flows.

Transaction	Section of Statement of Cash Flows	Added or Deducted
$80,000 cost of office equipment
$36,000 accumulated depreciation
$37,200 sales price
$6,800 loss on sale of equipment (assume the indirect method is used)