A building with a book value of $ 46,000 is sold for $51,000 cash Using the indirect method, this transaction should be shown on the statement of cash flows as follows: A) an increase of $46,000 from investing activities B) an increase of $51,000 from investing activities and a deduction from net income of $5,000 C) an increase of $51,000 from investing activities D) an increase of $46,000 from investing activities and an addition to net income of $5,000