Avatar Company uses the indirect method to prepare its statement of cash flows. During 2014, plant assets with book value of $10,000 were sold for $14,000. Using the worksheet shown below, please enter the adjustments needed to record gain on sale of plant assets of $4,000. 
Definitions:
Anticipate
The act of expecting or predicting something to occur based on current knowledge or trends.
Sensorimotor Period
A stage in Jean Piaget's theory of cognitive development where infants learn through interacting with their environment using their senses and motor skills.
Reflexively Cries
A spontaneous reaction of crying in response to a specific stimulus without conscious control.
Sensorimotor Stage
The first stage of Jean Piaget's theory of cognitive development, occurring from birth to approximately age 2, during which infants learn about the world through their sensory perceptions and motor activities.
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