plz solve as soon as possible and write your answer in 3 digit number such as 1.666

During 2011, equipment was sold for $188000. The equipment sold has a cost $270000 and had a book value of $159000. Accumulated Depreciation-Equipment was $ 660000 at 12/31/10 and $755000 at 12/31/11. Net income is $400000 what is the accumulated depreciation for asset sold? what is the depreciation expense of other assets what is the gain on sale of assets based on the above information, what is the cash flow from operating activities