An analysis of the machinery accounts of Concord Company for 2024 is as follows: Balance at January 1, 2024 Purchases of new machinery in 2024 for cash Depreciation in 2024 Balance at Dec. 31, 2024 Machinery $492000 190000 $682000 Accumulated Depreciation $130000 109000 $239000 Machinery, net of Accumulated Depreciation $362000 190000 (109000) $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. $109000 increase in cash flows from financing activities. subtraction from net income of $109000 and a $190000 decrease in cash flows from financing activities. addition to net income of $109000 and a $190000 decrease in cash flows from investing activities