Here is selected financial statement data regarding a company's property, plant, and equipment. Balance Sheet: Dec. 31, 2018 Dec. 31, 2017 Property, plant, and equipment $ 563,000 $ 294,000 Accumulated depreciation 286,000 237,000 Income Statement: 2018 Depreciation expense $ 105,000 Gain on sale of property, plant, and equipment 26,000 During the year, PPE with a book value of $23,000 were sold. In the statement of cash flows, the investing activities section should show a cash disbursement for "purchases of property, plant, and equipment" for $ .