The financial director of Madden Company collected the following information to prepare the cash flow statement. The company's net profit for the year was $82,000. The old equipment with a cost of $60,000 and a net book value of $53,000 was sold by cash settlement in the current year, with a gain of $10,000. The purchase price of new equipment is $100,000. The following is the closing balance of some accounts in last year's and current year's statements.