An analysis of the general ledger accounts indicates that equipment, which had cost $37,000 and on which accumulated depreciation totaled $32,000 on

An analysis of the general ledger accounts indicates that equipment, which had cost $37,000 and on which accumulated depreciation totaled $32,000 on the date of sale, was sold for $8,000 during the year. Using this information, indicate (write) the items to be reported on the statement of cash flows.