A machine with a cost of $144,000, accumulated depreciation of $92,000, and current year depreciation expense of $20,500 is sold for $45,600 cash. The amount that should be reported as a source of cash under cash flows from investing activities is:

$45,600

Explanation:

Only cash entries are reported into the cash flow report.

Thus we only report $45,600 cash into “Sale of assets” of investing activities.

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