The following summaries show the activity in Equipment and the related Accumulated Depreciation-Equipment for Oriole Company at the end of 2027. Equipment Balance, Jan. 1 $112,000 Acquisitions 58,240 Less: Disposals 30,800 Balance, Dec. 31 $139,440 Accum. Depr.-Equipment Balance, Jan. 1 $62,300 Depreciation expense 16,800 Less: Disposals 7,140 Balance, Dec. 31 $71,960 In addition, Oriole's income statement reported a loss on the disposal of plant assets of $4,900. What amount was reported on the statement of cash flows as "cash flow from sale of equipment"? Cash flow from sale of equipment $