A firm's accumulated depreciation account increased $30,000 for the year and total plant assets at cost increased $200,000. During the year, the firm purchased $350,000 of new equipment for cash, and sold equipment for $50,000 cash. This equipment had been depreciated $30,000 at the time of the sale. What is the complete disclosure of these events in the statement of cash flows prepared under the direct method?

a. $350,000 investing cash outflow; $50,000 investing cash inflow; $70,000 addition reconciling adjustment
b. $350,000 investing cash outflow; $50,000 investing cash inflow; $60,000 addition reconciling adjustment
c. $300,000 investing cash outflow; $130,000 addition reconciling adjustment
d. $350,000 investing cash outflow; $50,000 investing cash inflow; $60,000 addition reconciling adjustment; $70,000 addition reconciling adjustment