How should the gain on sale of an office building owned by the entity be presented in a statement of cash flows under the indirect method?

A. Added to the sale proceeds and presented in the investing activities section of the statement

B. As an adjustment to the net income in the operating activities section of the cash flow statement

C. As an inflow in the investing activities section of the cash flow because it pertains to a long-term asset

D. As an inflow in the financing activities section of the cash flow statemen

For a profitable firm, total sources of funds will always _________ total uses of funds.

be less than

be equal to

have no consistent relationship

be greater than