During the fourth quarter of the fiscal year, a firm sells a product machine with a book value of 300000 for 275000. Assuming that the firm uses the direct method, how will this transaction be reflected on its statement of cash flows?

a. operating cash inflow of $325,000

b. investing cash inflow of $275,000

c. operating cash inflow of $25,000; investing cash inflow of $275,000

d.investing cash inflow of $300,000