Accumulated Depreciation on January 1, 2020 totaled $147,000. On December 31, 2020, the Accumulated Depreciation balance is $153,000. During the year, machinery that originally cost $200,000 and had $65,000 of depreciation was sold for $140,000. How would Depreciation be shown in the Operating Activities section of the Statement of Cash Flows? A. Depreciation $71,000 B. Depreciation $65,000 C. Depreciation $6,000 D. Depreciation $135,000