The T-accounts for Equipment and the related Accumulated DepreciationEquipment for Goldstone Company at the end of 2017 are shown here.

Equipment

Beg. bal. 80,000 Disposals 22,000

Acquisitions 41,600

End. bal. 99,600

Accum. Depr.Equipment

Disposals 5,100 Beg. bal. 44,500

Depr. exp. 12,000

End. bal. 51,400

In addition, Goldstone Company's income statement reported a loss on the disposal of plant assets of $3,500. What amount was reported on the statement of cash flows as "cash flow from sale of equipment"?

(Show amounts 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 =