A building with a book value of $43,694 is sold for $61,384 cash. Using the indirect method, this transaction should be shown on the statement of cash flows as follows: an increase of $61,384 from investing activities and a deduction from net income of $17,690 an increase of $43,694 from investing activities and an addition to net income of $17,690 an increase of $61,384 from investing activities O an increase of $43,694 from investing activities