Equipment with a cost of $$90,000$ and accumulated depreciation of $$70,000$ was sold for $$28,000.$

Under the direct method, what would appear on the cash flow statement?

$$0$ under operating; $+$$$28,000$ under investing

$+$$$28,000$ under operating; $+$$$8,000$ under investing

$-$$$8,000$ under operating; $-$$$28,000$ under investing

$+$$$8,000$ under operating; $+$$$28,000$ under investing