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The T-accounts for Equipment and the related Accumulated DepreciationEquip. for Coldsmith Company at the end of 2014 are shown here. Equipment Beg. bal. 236,480 Disposals

The T-accounts for Equipment and the related Accumulated DepreciationEquip. for Coldsmith Company at the end of 2014 are shown here.

Equipment

Beg. bal.

236,480

Disposals

65,032

Acquisitions

122,970

End. bal.

294,418

Accum. Depr.Equip.

Disposals

15,076

Beg. bal.

131,542

Depr. exp.

35,472

End. bal.

151,938

In addition, Coldsmith Companys income statement reported a loss on the disposal of plant assets of $10,346. What amount was reported on the statement of cash flows as cash flow from sale of equipment?

Cash flow from the sale of equipment equals?

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