Q5 Problem Solving (15 marks) Selected accounts from the SFP of Rad Ltd. at 31 December 2005 and 20X4 are presented below. Equipment with an original cost of $200,000 and net book value of $20,000 was sold for $48,000. Other equipment was sold for cash. FVTPL investments with a carrying value of $60,000 were sold for $60,000. There were no other purchases or sale of investments. 20X5 20X4 As at 31 December Assets FVTOCI investments FVTPL investments Equipment Accumulated depreciation, equipment $ 600,000 1,200,000 2,120,000 (1,080,000) $ 480,000 800,000 1,600,000 (920,000) Required: List the items that would be included in the SCF from these accounts for 20X5. Include the appropriate section (operating, investing, or financing). (Enter your answers in thousands.)