Sandhill Co. sold a machine that cost $79,500 and had a book value of $45,000 for $46,400. Data from Sandhill's comparative balance sheets are: Complete the cash flow statement below. (Show amounts that decrease cash flow with either a negotive sign e 8 - 15,000 or in parenthesis es. (15,000). SANDHILL CO. Partial Statement of Cash Flows (Indirect Method)