Five years ago, Lewis Equipment purchased equipment costing $212,000. Two years ago, the firm paid $32,000 for updates to that equipment. This year, the firm sold the equipment for $189,000. Which of these cash flows is (are) cash inflows to Lewis Equipment? Multiple choice question

A. $32,000 updates

B. $212,000 original cost

C. $212,000 original cost plus $32,000 in updates

D. $189,000 sale price