Reporting changes in Equipment on Statement of Cash Flows An analysis of the general ledger accounts indicates that office equipment, which cost $202,500 and on which accumulated depreciation totaled $84,375 on the date of sale, was sold for $101,250 during the year. Using this information, indicate the items to be reported on the statement of cash flows. Section of Statement of Cash Flows Added or Deducted Transaction $202,500 cost of office equipment $84,375 accumulated depreciation $101,250 sales price $16,875 loss on sale of equipment C (assume the indirect method is used)