if the beginning balance of the accumulated depreciation is $ 50,000 and the ending balance is $ 65,000. During the year an equipment costs $12,000 with an accumulated depreciation on it is $ 4,000 was sold. the depreciation expense should effect the operating activities in the statement of cash flows as

a.

$ 19,000 inflow

b.

$ 15,000 inflow

c.

$ 15,000 outflow

d.

$ 19,000 outflow