medium · Financial Accounting statement-of-cash-flows

A firm sells equipment with an original cost of $90,000 and accumulated depreciation of $65,000 for $30,000 cash.

How is this transaction reported in the Statement of Cash Flows?

  1. Investing: $5,000 inflow; Financing: $25,000 inflow
  2. Operating: $5,000 addition (Gain); Investing: $30,000 inflow
  3. Operating: $30,000 inflow; Investing: $0
  4. Operating: $5,000 subtraction (Gain); Investing: $30,000 inflow (Sale proceeds)

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