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

Equipment
Beg. bal.	188,000	Disposals	51,700
Acquisitions	97,760
End. bal.	234,060
Accum. Depr.Equip.
Disposals	11,985	Beg. bal.	104,575
		Depr. exp.	28,200
		End. bal.	120,790

In addition, Coldsmith Companys income statement reported a loss on the disposal of plant assets of $8,225. What amount was reported on the statement of cash flows as cash flow from sale of equipment?

Detailed explanation please :-)