Kcompany uses the indirect method to prepare the statement of cash flows. It sold a piece-of equipment at a gain of $4600. The equipment was purchased soverai years ogo tor $74,500 and had accumulated depreciation of $59,900. What is toportod under the operating activities section on the staloment of cash flows? A. Cash proceods of $19,200 are added to net income. A The gain of $4,000 is added to not income C. Cath proceedi of $19.200 are sublracted from net income. D. The gain of 34,600 is subtracted from hot income