14. An analysis of the machinery accounts of Polonius Ltd. during 2014 follows: Accumulated Book Machinery Depreciation Value Balance, Jan 1, 2014 $500,000 $125,000 $375,000 Purchases of new machinery in 2014 for cash 200,000 200,000 2014 depreciation 100,000 (100,000) Balance, Dec 31, 2014 $700.000 $225,000 $475,000 The information concerning Polonius's machinery accounts should be shown in their statement of cash flows (indirect method) for the year ended December 31, 2014, as a(n) a. subtraction from net income of $100,000 and a $200,000 decrease in cash flows from financing activities. b. addition to net income of $100,000 and a $200,000 decrease in cash flows from investing activities. c. $100,000 increase in cash flows from financing activities. d. $200,000 decrease in cash flows from investing activities. yasemin com