Collier Company had the following information for its machinery accounts for 20x1: Machinery, Net of Accumulated Accumulated Machinery Depreciation Depreciation Balance at January 1, 20x1 $500.000 $125,000 $375,000 Purchases of new machinery in 20x1 for cash 200,000 200.000 Depreciation in 20x1 100 000 (100 000) Balance at Dec. 31. 20x1 $700.000 $225.000 $475.000 Collier uses the indirect method to present its statement of cash flows. The information concerning Collier's machinery accounts should be shown in Coller's statement of cash flows for the year ended December 31, 20x1, as a(n) subtraction from net income of $100,000 and a $200.000 decrease in cash flows from financing activities, $200,000 decrease in cash flows from investing activities $100,000 increase in cash flows from financing activities. addition to net income of $100.000 and a $200.000 decrease in cash flows from investing activities