vDuring 2021 equipment was sold for $74,000. This equipment cost $112,000 and had a book value of $69,700. Accumulated depreciation for equipment was $323,300 at 12/31/20 and $306,200 at 12/31/21. Complete the cash flow statement below: (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Partial Statement of Cash Flows (Indirect Method) December 31, 2021For the Quarter Ended December 31, 2021For the Year Ended December 31, 2021
Cash flows from operating activities
Sale of EquipmentPurchase of EquipmentDepreciation ExpenseLoss on Sale of EquipmentGain on Sale of Equipment		$
Purchase of EquipmentGain on Sale of EquipmentSale of EquipmentLoss on Sale of EquipmentDepreciation Expense
Cash flows from investing activities
Loss on Sale of EquipmentPurchase of EquipmentDepreciation ExpenseSale of EquipmentGain on Sale of Equipment