A building with a book value of $43,075 is sold for $55,273 cash. Using the indirect method, this transaction should be shown on the statement of cash flows as follows: an increase of $43,075 from investing activities an increase of $43,075 from investing activities and an addition to net income of $12,198 an increase of $55,273 from investing activities an increase of $55,273 from investing activities and a deduction from net income of $12,198