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A corporation uses the indirect method for preparing the statement of cash flows. A fixed asset has been sold for $21,339 representing a gain of

A corporation uses the indirect method for preparing the statement of cash flows. A fixed asset has been sold for $21,339 representing a gain of $3,258. The value in the operating activities section regarding this event would be

a.$21,339

b.$24,597

c.$18,081

d.$3,258

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