A building with a book value of $42,837 is sold for $55,601 cash. Using the indirect method, this transaction should be shown on the statement of cash flows as an increase of

a.$42,837 from investing activities

b.$42,837 from investing activities and an addition to net income of $12,764

c.$55,601 from investing activities and a deduction from net income of $12,764

d.$55,601 from investing activities

The following information is available from the current period financial statements:

Net income	$137,143
Depreciation expense	22,235
Increase in accounts receivable	16,632
Decrease in accounts payable	28,149

The net cash flow from operating activities using the indirect method is

a.$114,597

b.$70,127

c.$137,143

d.$204,159