Answer:
$44,000
Explanation:
According to the scenario, computation of the given data are as follow:-
Depreciation on Sold Equipment
Particular                                                 Amount($)
Year 1-Accumulated depreciation        	550,000
Year 2-Depreciation                                  50,000
Year 2 –Total accumulated depreciation  600,000
Less-Year 2-Reported depreciation         468,000
Depreciation on sold equipment          132,000
  
Received Cash from the Sale of Equipment
Particular                                                Amount($)
Cost of equipment                                        170,000
Less-Depreciation on sold equipment        132,000
Written down value of equipment        38,000
Add-Profit on sale of equipment                 6,000
Sale price of equipment                         44,000