The information below was provided by Rhino Company for 2021 and 2020.

Equipment, December 31, 2020............................................$275,000

Equipment, December 31, 2021............................................$250,000

Accumulated Depreciation, December 31, 2020...................$150,000

Accumulated Depreciation, December 31, 2021...................$180,000

During 2021, Rhino sold equipment with a cost of $85,000 and accumulated depreciation of $60,000. A gain of $10,000 was recognised on the sale of the equipment.

What will be disclosed for cash received from the sale of equipment on the Statement of Cash Flows for the fiscal year ending December 31, 2021?