A building with a book value of $44,387 is sold for $61,130 cash. Using the indirect method, this transaction should be shown on the statement of cash flows as an increase of a. $44,387 in the investing activities section b. $61,130 in the investing activities section c. $61,130 in the investing activities section and a deduction of $16,743 from net income in the operating activities section d. $44,387 in the investing activities section and an addition of $16,743 to net income in the operating activities