A Machine with a Cost of $196,500,and a Carrying Value

Multiple Choice

A machine with a cost of $196,500,and a carrying value of $84,900,was sold at a loss of $13,700.This transaction would be reported on a statement of cash flows using the indirect format as a(n) :

A) $111,600 inflow from investing activities and a $13,700 outflow from operating activities
B) $97,900 inflow from investing activities and a $13,700 addition to net income
C) $84,900 inflow from investing activities and a $13,700 addition to net income
D) $71,200 inflow from investing activities and a $13,700 addition to net income.