in 2005,fixed assets stood at 500000 and 800000 in 2006.depreciation charge for the year 2006 is 50000.a fixed asset costing 12000 was sold in 2006 with an accumulated depreciation of 7000 and a sale value of 8000.how do we record this in schedule of change in working capital and a statement showing the sources and application of funds for the year 2006?