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A building with a book value of $ 5 4 , 0 0 0 is sold for $ 6 3 , 0 0 0 cash.

A building with a book value of $54,000 is sold for $63,000 cash. Using the indirect method, this transaction should be shown on the statement of cash flows as an increase of
$54,000 from investing activities
$63,000 from investing activities and a deduction from net income of $9,000
$9,000 from investing activities
$54,000 from investing activities and an addition to net income of $9,000
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