X-cell Inc. began operations on January 1, 2013. Its adjusted trial balance at December 31, 2014 and 2015 is shown below. Other information regarding X-cell Inc. and its activities during 2015 follow in (a) through (e) :

Assume all accounts have normal balances.

$19,000 of the long-term notes payable will be paid during 2016.

Equipment was sold for cash of $17,200.

Old machinery was sold for cash of $21,400. New machinery was purchased for $41,000 cash.

Common shares were issued for cash.

Cash dividends were declared and paid.

X-cell Inc.Adjusted Trial Balance December 31 2015 2014 Account Accounts Payable 83,710 73,000 Accounts Receivable 57,700 79,500 Accumulated Depreciation, Equipment 1,300 81,500 Accumulated Depreciation, Machinery 9,500 91,000 Allowance for Doubtful Accounts 5,700 13,500 Depreciation Expense, Equipment 9,500 9,500 Depreciation Expense, Machinery 9,800 9,800 Cash 329,650 285,000 Cash Dividends 45,000 45,000 Common Shares 140,000 100,000 Equipment 9,300 118,000 Machinery 61,700 133,000 Merchandise Inventory 119,260 109,500 Long-term Notes Payable 77,720 90,000 Other Expenses (including losses) 740,000 30,000 Preferred Shares 178,000 178,000 Retained earnings 59,000 50,000 Revenues (including gains) 783,300 103,300 Unearned Revenue 43,680 39,000 Required:

Using the information provided, prepare a statement of cash flows (using the indirect method) for the year ended December 31, 2015 and a classified balance sheet at December 31, 2015.

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  CASH FLOW STATEMENT
  Cash flow from operating activities:
  Net Income (783300-740000-19300)		24000
  Adjustments:
  Depreciation	19300
  Increase in accounts payable	10710
  Decrease in accounts receivable	21800
  Increase in inventory	-9760
  Decrease in allowance for receivables	-7800
  Increase in unearned revenues	4680
  Loss on sale of equipment (108700-89700-17200)	1800
  Gain on sale of machinery ((21400-(112300-91300)	-400	40330
  Net cash from operating activities		64330
  Cash flow from investing activities:
  Sale of equipment	17200
  Sale of machinery	21400
  Purchase of machinery	-41000
  Net cash used by investing activities		-2400
  Cash flow from financing activities:
  Retirement of LT notes payable	-12280
  Shares sold	40000
  Dividends paid	-45000
  Net cash used by financing activities		-17280
  Increase in cash and cash equivalents		44650
  Beginning balance of cash and equivalents		285000
  Ending balance of cash and equivalents		329650
  BALANCE SHEET
  ASSETS
  Current assets:
  Cash		329650
  Accounts receivable	57700
  Allowance for doubtful accounts	-5700	52000
  Merchandise inventory		119260	500910
  Non-current assets:
  Equipment	9300
  Accumulated depreciation	-1300	8000
  Machinery	61700
  Accumulated depreciation	-9500	52200	60200
  Total assets			561110
  LIABILITIES
  Current liabilities
  Accounts payable	83710
  Current portion of LT notes payable	19000
  Unearned revenue	43680	146390
  Long term notes payable		58720
  Total liabilities			205110
  Shareholders' equity:
  Preferred shares	178000
  Common shares	140000
  Retained earnings	38000
  Shareholders' equity			356000
  Total liabilities and equity			561110

My question how was the below to lines end result computed with a step by step illustration

Loss on sale of equipment (108700-89700-17200)

Gain on sale of machinery ((21400-(112300-91300)