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A corporation uses the indirect method of preparing the statement of cash flows. A fixed asset has been sold for $22,411, representing a gain of

A corporation uses the indirect method of preparing the statement of cash flows. A fixed asset has been sold for $22,411, representing a gain of $3,265. The value of this transaction appearing in the operating activities section of the statement of cash flows is

a.$(3,265)

b.$19,146

c.$22,411

d.$25,676

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