The T accounts for equipment and accumulated depreciation for Cullumber Ltd. are shown here: Equipment Beg. bal. 87,000 Disposals 25,000 Acquisitions 45,000 End bal. 107,000 Accumulated Depreciation-Equipment Disposals 5,300 Beg. bal. 44,300 Depreciation 20,400 End bal. 59,400 In addition, Cullumber's statement of income reported a $1,800 loss on the disposal of equipment. (a) What amount was reported on the statement of cash flows as "cash provided by disposal of equipment"? Cash provided by disposal of equipment $