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Reporting changes in equipment on statement of cash flows An analysis of the general ledger accounts indicates that delivery equipment, which cost $75,000 and on which accumulated depreciation totaled $54,000 on the date of sale, was sold for $26,900 during the year. Using this information, indicate the items to be reported on the statement of cash flows. Section of Statement of Cash Flows Transactions $75,000 cost of office equipment $54,000 accumulated depreciation $26,900 sales price $5,900 gain on sale of equipment (assume the indirect method is used) Added or Deducted Cash flows from financing activities Cash flows from investing activities Cash flows from operating activities Not shown on statement

Reporting changes in equipment on statement of cash flows An analysis of the general ledger accounts indicates that delivery equipment, which cost $75,000 and on which accumulated depreciation totaled $54,000 on the date of sale, was sold for $26,900 during the year. Using this information, indicate the items to be reported on the statement of cash flows. Reporting changes in equipment on statement of cash flows An analysis of the general ledger accounts indicates that delivery equipment, which cost $75,000 and on which accumulated depreciation totaled $54,000 on the date of sale, was sold for $26,900 during the year. Using this information, indicate the items to be reported on the statement of cash flows