A company sells equpment for $25,000 and records a gain on sale of $5,000. How would this information be used to determine cash flow from operating activities under the indirect method? Select one: O a. Add $20,000 to net income O b. Ignored since it is unrelated to operating activities O c. Add $5,000 to net income O d. Subtract $30,000 from net income e. Subtract $5,000 from net income