Entity L reported net income of $25,000 for the current year and uses the indirect method to report operating activities cash flow. Entity L reported a gain on sale of land of $90,000. Choose the appropriate category on the statement of cash flows to report 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