A building with a book value of $44,043 is sold for $56,980 cash. Using the indirect method, this transaction should be shown on the statement of cash flows as an increase of Oa. $56,980 from investing activities and a deduction from net income of $12,937 Ob. $56,980 from investing activities Oc. $44,043 from investing activities Od. $44,043 from investing activities and an addition to net income of $12,937