Uno Company sold office equipment with a cost of $23,000 and accumulated depreciation of $12,000 for $14,000. Required a. What is the book value of the asset at the time of sale? b. What is the amount of gain or loss on the disposal? Note: Loss amount should be indicated with a minus sign. c. How would the sale affect net income (increase, decrease, no effect) and by how much? d. How would the sale affect the amount of total assets shown on the balance sheet (increase, decrease, no effect) and by how much e. How would the event affect the statement of cash flows (inflow, outflow, no effect) and in what