The T-accounts for Equipment and the related Accumulated Depreciation-Equipment for Blue Spruce Company at the end of 2022 are shown here. Beg. bal. Equipment 81,500 Disposals 23,800 Acquisitions 39,800 End. bal. 97,500 Accumulated Depreciation-Equipment Disposals 5,400 Beg. bal. 41,200 Depr. exp. 14,700 End. bal. 50,500 In addition, Blue Spruce's income statement reported a loss on the disposal of plant assets of $3,400. 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 CA $ 12000