Sandra Co. sold a machine that cost $79,500 and had a book value of $45,000 for $46,400. Data from Sandra's comparative balance sheets are: Complete the cash flow statement below.

Sandra Co. sold a machine that cost $79,500 and had a book value of $45,000 for $46,400. Data from Sandra's comparative balance sheets are: \begin{tabular}{lrr} & 12/31/21 & 12/31/20 \\ \hline Machinery & $793,000 & $675,000 \\ Accumulated depreciation & 179,500 & 136,100 \end{tabular} a - sign e.g. -15,000