Apple Inc. has an equipment with accumulated depreciation of S200,000 as on December 31, 2016. The equipment was purchased on January 1, 2015 for $500,000. On December 31, the equipment is sold for $350,000. How would this sale of equipment be reported on statement of cash flows? a. Operating activities +S50,000, Investing activities +S300,000 b. Operating activities +S50,000, Investing activities +S350,000 c. Operating activities +S50,000, Investing activities+S500,000 d. Operating activities -S 50,000, Investing activiti es +S350,000