On January 1, 2013, Sanita Company had a balance of $76,300 in its Office Equipment account. During 2013, Sanita purchased office equipment that cost $30,300. The balance in the Office Equipment account on December 31, 2013, was $75,400. The 2013 income statement contained a gain from the sale of equipment for $6,000. On the date of sale, accumulated depreciation on the equipment sold amounted to $14,400.

Required

a. Determine the cost of the equipment that was sold during 2013.

b. Determine the amount of cash flow from the sale of office equipment that should be shown in the investing activities section of the 2013 statement of cash flows.