Entity A prepares its Statement of Cash Flows in accordance with US GAAP using the indirect method. Indicate the reporting of the following transaction or event by the major categories on the statement: Entity A sold its old office building at a gain (answer only for the gain).

		Cash Flows From Operating ActivitiesAdd to Net Income
		Cash Flows From Operating ActivitiesDeduct from Net Income
		Cash Flows From Investing Activities
		Cash Flows From Financing Activities
		Non-cash