Ruchala had $54,900 in its Equipment account at the beginning of 2019. The beginning balance of Accumulated

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Ruchala had $54,900 in its Equipment account at the beginning of 2019. The beginning balance of Accumulated Depreciation—Equipment was $9,000 at that time. During 2019, 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 2019, 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 2019?

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