A machine with a cost of $144,000, accumulated depreciation of $92,000, and current year depreciation expense of $20,500 is sold for $45,600 cash. The amount that should be reported as a source of cash under cash flows from investing activities is:
â—‹ $46,400.
â—‹ $6,400.
â—‹ $45,600.
â—‹ $20,500.
â—‹ $25,900.