An analysis of the machinery accounts of Swifty Corporation for 2021 is as follows: Machinery $507000 196000 Accumulated Depreciation $120000 Balance at January 1, 2021 Purchases of new machinery in 2021 for cash Depreciation in 2021 Balance at Dec. 31, 2021 Machinery, Net of Accumulated Depreciation $387000 196000 (99000) $484000 99000 $219000 $703000 The information concerning Swifty's machinery accounts should be shown in Swifty's statement of cash flows (indirect method) for the year ended December 31, 2021, as a(n) $99000 increase in cash flows from financing activities. addition to net income of $99000 and a $196000 decrease in cash flows from investing activities. $196000 decrease in cash flows from investing activities. subtraction from net income of $99000 and a $196000 decrease in cash flows from financing activities