A company sold equipment for $40,000. This equipment had an original cost of $100,000 and accumulated depreciation of $60,000 at the time of sale. In the same year, the company purchased new equipment for $30,000. How would this information be incorporated into the statement of cash flows? O 1 line: Net decrease of equipment 70,000. O2 lines: Sale of equipment 100,000; purchase of equipment (30,000). 2 lines: Sale of equipment 40,000; purchase of equipment (30,000). 1 line: Net decrease of equipment 10,000