Mott Company sold some of its plant assets during 2017. The original cost of the plant assets was $1,500,000 and the accumulated depreciation at date of sale was $1,300,000. The proceeds from the sale of the plant assets were $310,000. The information concerning the sale of the plant assets should be shown on Mott's statement of cash flows (indirect method) for the year ended December 31, 2017, as a (n) subtraction from net income of $110,000 for gain on sale to determine cash flows from operating activities and a $200,000 increase in cash flows from financing activities. O subtraction from net income of $110,000 for gain on sale to determine cash flows from operating activities and a $310,000 for cash proceeds as an increase in cash flows from investing activities. addition of $310,000 for cash proceeds to net income to determine cash flows from operating activities. O addition to net income of $110,000 for gain on sale to determine cash flows from operating activities and a $310,000 for cash proceeds as an increase in cash flows from investing activities