On January 1, Year 1, Sanita Company had a balance of $76,300 in its Office Equipment account. During Year 1, Sanita purchased office equipment that cost $30,300. The balance in the Office Equipment account on December 31, Year 1, was $75,400. The Year 1 income statement contained a gain from the sale of equipment of $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 Year 1.
b. Determine the amount of cash flow from the sale of office equipm