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A corporation uses the indirect method of preparing the statement of cash flows. A fixed asset has been sold for $23,245, representing a gain of

A corporation uses the indirect method of preparing the statement of cash flows. A fixed asset has been sold for $23,245, representing a gain of $3,629. The value of this transaction appearing in the operating activities section of the statement of cash flows is

a.$(3,629)

b.$26,874

c.$19,616

d.$23,245

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