13. Equipment that cost $432000 and had accumulated depreciation of $241000 was sold for proceods of $217000. This transaction should be reported on the statement of cash flows (indireet method) as a(n). a. addition to net income of $26000 and a $191000 cash inflow from financing activities. b. deduction from net income of $26000 and a $191000 cash inflow from investing activities. deduction from net income of \$26000 and a \$217000 cash inflow from investing activities. addition to net income of $26000 and a $217000 cash inflow from financing activities