cash flow statement 457629

The T accounts for equipment and accumulated depreciation for Trevis Ltd. are shown here:

Equipment
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Beg. Bal 80,000 Disposals 23,000
Acquisitions 41,600

End Bal. 98,600
Accumulated Depreciation Equipment
Disposals 5,500 Beg. Bal. 44,500
Depreciation 12,000

End Bal. 51,000

In addition, Trevis’ statement of earnings reported a $2,300 loss on the sale of equipment.

What amount was reported on the cash flow statement as “cash provided by sale of equipment”? $

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