Ruchala had $ 54,900 in its Equipment account at the beginning of 2010. The beginning balance of

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Ruchala had $ 54,900 in its Equipment account at the beginning of 2010. The beginning balance of Ac-cumulated Depreciation— Equipment was $ 9,000 at that time. During 2010, Ruchala recorded depreciation expense of $ 23,500 and sold a piece of equipment for $ 2,500 resulting in a gain of $ 1,500. At the end of 2010, the Equipment account had a balance of $ 63,100 and the balance in the Accumulated Depreciation— Equipment account was $ 14,000. What was the amount of equipment purchases that Ruchala made during 2010?

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