medium · Financial Accounting assets

A company sells a delivery truck for $15,000 cash. The truck originally cost $40,000 and had Accumulated Depreciation of $22,000.

How is this transaction adjusted in the Operating section of the Statement of Cash Flows (indirect method)?

  1. Subtract the $3,000 Gain on Sale from Net Income.
  2. Add the $15,000 cash proceeds to Net Income.
  3. Subtract the $18,000 Book Value from Net Income.
  4. Add back the $3,000 Loss on Sale to Net Income.

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