In 2014, Triangle Corporation purchased a piece of heavy equipment for $450,000. The equipment was estimated to have an eight-year life and it was depreciated on a straight line basis. Residual value was estimated to be zero. In 2018 (after four years of depreciation was recorded), the equipment was sold for $210,000 in cash. What journal entry would be made to record the sale of the equipment? How would the sale be reflected in the cash flow statement? Would there be any effect on the calculation of cash from operations?