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The T-accounts for Equipment and the related Accumulated DepreciationEquipment for Ayayai Company at the end of 2022 are shown here. Equipment Beg. bal. 82,400 Disposals

The T-accounts for Equipment and the related Accumulated DepreciationEquipment for Ayayai Company at the end of 2022 are shown here.

Equipment

Beg. bal.

82,400

Disposals

22,700

Acquisitions

36,500

End. bal.

96,200

Accumulated DepreciationEquipment

Disposals

5,500

Beg. bal.

46,800

Depr. exp.

13,000

End. bal.

54,300

In addition, Ayayais income statement reported a loss on the disposal of plant assets of $3,100. 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

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