Indicate whether the cash flow item below relates to an Operating Activity, Investing Activity, or Financing Activity:

Answer $1$OperatingInvestingFinancing $1.$ Cash received from the issuance of common stock

Answer $2$OperatingInvestingFinancing $2.$ Cash received from short$-$term investments

Answer $3$OperatingInvestingFinancing $3.$ Cash received from the sale of building

During $2023,$ the Company sold equipment for $$10,000,$ which had a cost of $$36,000$ and accumulated depreciation of $$30,000.$ How much of a gain or loss would be recognized on the sale of equipment?

Assets$20232022$Cash & Cash Equivalents$$1,440$$$960$Accounts Receivable$480530$Inventory$1,460890$Land$980600$Equipment$5,5204,970$Accumulated Depreciation$(960)(740)$Total Assets$$8,920$$$7,210$Liabilities & Stockholders$$ EquityAccounts Payable$$1,200$$$1,920$Long$-$Term Borrowings$1,7202,170$Common Stock$2,4001,440$Retained Earnings$3,6001,680$Total Liabilities & Stockholders$$ Equity$$8,920$$$7,210$

Additional Information:

$$ Net Income for $2023$ was $$2,640.$

$$ During $2023,$ the Company sold Equipment for $$890,$ that originally cost $$890$ and had a book value of $$720.$

$$ The Company sold Land for $$480,$ resulting in a Loss of $$100.$ The remaining Land change was due to the acquisition of Land for Common Stock.

Using the indirect method, calculate Total Cash Flow from Financing for December $31,2023?$