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The T accounts for Equipment and the related Accumulated Depreciation for Anastacia Company at the end of 2012 are shown here.
Equipment
Accumulated Depreciation
Beg. bal.
80,000
Disposals
22,000
5,100
44,500
Acquisitions
41,600
Depr. exp.
12,000
End. bal.
99,600
51,400
In addition, Anastacia Company"s income statement reported a loss on the sale of equipment of $3,500. What amount was reported on the statement of cash flows as "cash flow from sale of equipment"?
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