Answer:
Investing cash inflows of $18,000.
Explanation:
Since the equipment is sold for $18,000 so the same is to be considered in the investing section of the cash flow statement. As the investing activities deal in that activities which are related to the purchase and sale of fixed asset where purchase is an outflow of cash and the sale is an inflow of cash
Therefore it is an inflow of cash i.e. $18,000
