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equipment which cost $213,000 and had accumulated depreciation of $114,000 was s

ID: 2455419 • Letter: E

Question

equipment which cost $213,000 and had accumulated depreciation of $114,000 was sold for $111,000. This transaction should be shown on the statement of cash flows (indirect method) as a(n

deduction from net income of $12,000 and a $99,000 cash inflow from investing activities.

addition to net income of $12,000 and a $99,000 cash inflow from financing activities.

addition to net income of $12,000 and a $111,000 cash inflow from financing activities.

deduction from net income of $12,000 and a $111,000 cash inflow from investing activities.

Explanation / Answer

deduction from net income of $12,000 and a $111,000 cash inflow from investing activities. Cost of Equipment     213,000.00 Accumuated Depreciation     114,000.00 Net Book Value        99,000.00 Sale Value     111,000.00 Profit on Sale          12,000.00 Profit on Sale Would be deducted from Net income Under Operating Activities section under indirect Method     (12,000.00) Sale Value of Equipment would be shown under investing Activity     111,000.00