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Tom’s Wear sold a piece of equipment for $17,600. The carrying value of the equipment was $17,000. The original cost of the equipment was $25,000. A gain on the sale of $600 was reported. The amount of cash reported on the statement of cash flows was:
a. $600 net inflow.
b. $17,600 net inflow.
c. $7,400 net outflow.
d. $8,000 net outflow.
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