The T-accounts for Equipment and the related Accumulated Depreciation for Stone Kitchen Equipment Company at the end of 2008 are as follows.
Equipment
|
Equipment
|
Accumulated Depreciation
|
|
Equipment
|
|
|
|
|
|
|
|
|
Beg. bal.
|
80,000
|
Disposals
|
22,000
|
Disposals
|
5,500
|
Beg. bal.
|
44,500
|
|
Acquisitions
|
41,600
|
|
|
|
|
Depr.
|
12,000
|
|
End. bal.
|
99,600
|
|
|
|
|
End. bal.
|
51,000
|
Stone Kitchen Equipment Company's income statement reported a loss on the sale of equipment of $4,900. What amount was reported on the statement of cash flows as "cash flow from sale of equipment.