Frontier Company sold equipment on June 30, 2020, for $40,000. The equipment had been depreciated $1,200 for the first six months of 2020, contributing to an accumulated depreciation balance of $10,000 on June 30, 2020. The original cost of the equipment was $60,000. Indicate how the statement of cash flows would be impacted for the equipment for 2020 assuming the indirect method in presenting cash flows from operating activities and investing activities would be changed by: