Roberson Corp sold equipment that cost $ 95,000 and had a carrying value of $ 55,000 for $51,000. Data from the corporation's comparative statements of financial position are: Dec 31/20 Dec 31/19 Equipment $ 450,000 $ 389,250 Accumulated depreciation 132,000 93,500 Roberson Corp is a private company who prepares their cash flow statement under ASPE using the indirect method. Required: a) Based on the above information, identify all the items that must be reported in the Investing Activities section of the cash flow statement. Show all calculations. b) Based on the above information identify any other items that would be reported on Roberson's cash flow statement, and in what section they would be reported. Show all calculations