The T-accounts for Equipment and the related Accumulated Depreciation Equipment for Martinez Company at the end of 2022 are shown here. Equipment Beg. bal. 80,000 Disposals 22.900 Acquisitions 41,300 End. bal. 98,400 Accumulated Depreciation Equipment Disposals 5,100 Beg. bal. 48,800 Depr. exp. 14,800 End. bal. 58,500 In addition, Martinez's income statement reported a loss on the disposal of plant assets of $3,200. What amount was reported on the statement of cash flows as "cash flow from sale of equipment"? (Show amount that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis e.g. (15,000).) Cash flow from sale of equipment $