g equipment, december 31, 2021 $65,000 equipment, december 31, 2022 72,000 accumulated depreciation, december 31, 2021 39,000 accumulated depreciation, december 31, 2022 30,000 during 2022, the company sold equipment with a cost of $30,000 and accumulated depreciation of $25,000. a gain of $3,000 was recognized on the sale of the equipment. what amount would be reported as the cash proceeds from the sale of the equipment?