Equipment which cost $438000 and had accumulated depreciation of $238000 was sold for $227000. This transaction should be shown on the statement of cash flows (indirect method) as a(n)?

a) addition to net income of $27000 and a $227000 cash inflow from financing activities.

b)	addition to net income of $27000 and a $200000 cash inflow from financing activities.

c)	deduction from net income of $27000 and a $200000 cash inflow from investing activities.

d)	deduction from net income of $27000 and a $227000 cash inflow from investing activities.