Wyoming Company Had the Following Information for the Year Ended

Essay

Wyoming Company had the following information for the year ended December 31,2015 and December 31,2016.
$\begin{array}{lll}&\text { December } 31,2016&\text { December } 31,2015\\\text { Equipment } & \$ 186,000 & \$ 156,000 \\\text { Accumulated depreciation } & 62,000 & 54,000\end{array}$
Depreciation expense for the year ended December 31,2016 was $18,000.Equipment that cost $20,000 was sold at a $3,000 loss.The equipment had accumulated depreciation of $10,000.
Required:
Prepare the investing section of the statement of cash flows for the year ended December 31,2016.