Atlanta Company sold equipment for cash. The income statement shows a gain on the sale of $1,220. The net book value of the asset was $3,910. Which of the following statements describes the cash effect of the transaction? A. positive cash flow of $5,130 from investing activities B. negative cash flow of $5,130 for financing activities C. negative cash flow of $2,690 for operating activities D. positive cash flow of $2,690 from investing activities