If an analysis of the general ledger accounts indicates, Financial Accounting

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If an analysis of the general ledger accounts indicates

If an analysis of the general ledger accounts indicates that equipment, which had cost $168,000 and on which accumulated depreciation totalled $135,000 on the October 1st was sold for $20,000. During 2009 the depreciation on the equipment was $30,000.

How will the above items be shown (operating, financing, investing) on the statement of cash flows and are they added or subtracting in the statement of cash flows?

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Financial Accounting: If an analysis of the general ledger accounts indicates

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