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A machine with a cost of $174,000, current year depreciation expense of $28,000, and accumulated depreciation of $107,000 is sold for $57,600 cash

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A machine with a cost of $174,000, current year depreciation expense of $28,000, and accumulated depreciation of $107,000 is sold for $57,600 cash.

The amount(s) that should be reported in the operating section of the statement of cash flows is:..............