The following selected accounts are from Dupr Corp.s general ledger:

Land
Jan. 1	Bal.	451,100
Dec. 31		5,270
Dec. 31	Bal.	456,370

Equipment
Jan. 1	Bal.	157,700
July 31		71,770
Sept. 2		53,710	Nov. 10		37,930
Dec. 31	Bal.	245,250

Accumulated DepreciationEquipment
			Jan. 1	Bal.	72,630
Nov. 10		30,950	Dec. 31		50,510
			Dec. 31	Bal.	92,190

Bank Loan Payable
			Jan. 1	Bal.	0
			Sept. 2		44,400
			Dec. 31	Bal.	44,400

Retained Earnings
			Jan. 1	Bal.	105,800
Aug. 23		4,020	Dec. 31		58,970
			Dec. 31	Bal.	160,750

Additional information:

July 31		Equipment with a cost of $71,770 was purchased for cash.
Sept. 2		Equipment with a cost of $53,710 was purchased and partially financed through the issue of a long-term bank loan payable.
Aug. 23		A $4,020 cash dividend was paid.
Nov. 10		A loss of $2,640 was incurred on the disposal of equipment.
Dec. 1		Acquired a small parcel of adjoining land.
31		Depreciation expense of $50,510 was recorded for the year.
31		Profit for the year was $58,970.

From the postings in the above accounts and additional information provided, indicate what information would be reported in the investing and/or financing activities sections of the statement of cash flows. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Disposal of Equipment= ?