The T accounts for Equipment and the related Accumulated Depreciation for Perkins Company at the end of 2011 are shown here.
![](https://www.solutioninn.com/image/images5/144-B-M-A-S-C-F%20(1485).png)
In addition, Perkins Company's income statement reported a loss on the sale of equipment of $4,500. What amount was reported on the statement of cash flows as "cash flow from sale of equipment"?