Of the opening total balance in the office furniture account of $90,000, $20,000 was sold for a loss of $6,000. The final balance of the furniture account was $100,000. All transac- tions were made in cash. The total furniture depreciation for the year was $13,000, and the closing balance for accumulated amortization was $48,000. Using this information and using T accounts, indicate the items to be reported on the cash flow statement using the direct method.