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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
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$54,000 in the investing activities section
$9,000 in the investing activities section
$54,000 in the investing activities section and an addition of $9,000 to net income in the operating activities section
$63,000 in the investing activities section and a deduction of $9,000 from net income in the operating activities section

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