I have checked example 1's answer and it recorded sale proceeds of non-current assets for $30000 in the indirect method of statement of the cash flow. So I did it in the same way on example 2, after I checked the answer. The answer did not have sale proceeds of non-current assets but the question has already told there's a $24000 disposal on the non-current assets. Why?
Sorry for my bad English.
Thanks a lot!