Comparative analysis, the preferred price analysis technique, is the act of comparing prices from different sources. These sources may include: a. Prices received in response to the same solicitation
b. Cost estimating relationships
c. A Certificate of Current Cost and Pricing Data
d. A Certificate of Competency

$200,000 cost of Equipment

This is not shown in the Cash flow statement unless it was purchased in the current year. Seeing as the asset is being sold significantly less than it was bought, we will assume this is not the case so this does not go into the Cashflow statement.

$60,000 Accumulated depreciation

NOT SHOWN IN CASHFLOW STATEMENT because it is only the current year depreciation that is shown.

$132,500 sales price.

This is ADDED TO CASHFLOW FROM INVESTING ACTIVITIES because investing activities deals with fixed assets so when they are sold, they are added back to the Investing activities to reflect the inflow of cash.

$7,500 loss on Sale of Equipment

This is ADDED TO CASHFLOW FROM OPERATING ACTIVITIES because the sales price already includes it in Investing activities yet Net income has accounted for it already by deducting it. To avoid double counting, the loss will have to be cancelled out by adding it back to the operating activities.