An analysis of the machinery accounts of Concord Company for 2024 is as follows: Machinery Accumulated Depreciation Machinery, net of Accumulated Depreciation Balance at January 1, 2024 $492000 $130000 $362000 Purchases of new machinery in 2024 for cash 190000 190000 Depreciation in 2024 109000 (109000) Balance at Dec. 31, 2024 $682000 $239000 $443000 The information concerning Concord's machinery accounts should be reported in Concord's statement of cash flows (indirect method) for the year ended December 31, 2024, as a(n) $190000 decrease in cash flows from investing activities. O $109000 increase in cash flows from financing activities. O subtraction from net income of $109000 and a $190000 decrease in cash flows from financing activities. O addition to net income of $109000 and a $190000 decrease in cash flows from investing activities.