During the year, a piece of equipment with an original cost of $6,000, accumulated depreciation of $4,000, and no salvage value was sold for cash of $2,500. This transaction should be reported on the Statement of Cash Flows as which of the following?

A. Deduct in Operating Activities and add in Investing Activities.

B. Add in Operating Activities and deduct in Investing Activities.

C. Deduct in Operating Activities and deduct in Investing Activities.

D. Add in Operating Activities and add in Investing Activities.