Atkins Corporation has provided the following Information for the year ended December 31, 2014: . The equlpment account balance increased 201000. . The equipment accumulated depreclation account increased $35,100. . Equipment costing $50,200 was sold during the year resulting In a $10,150 gain. . Depreciation expense recorded on the equipment during the year was $65,150. Which of the following statements is correct with respect to determining cash flow from investing activitles? Assume that the equipment purchase and sale resulted in cash flows. O A $50.200 cash outflow is reported for the equipment sale O A $201,000 cash outflow is reported for equipment purchases O A $60,350 cash inflow is reported from the equipment sale O A $251.200 cash outflow is reported for equipment purchases it