On August 7, 2020, Hernandez Corporation sold some equipment for $70,000 cash. The equipment's original cost was $100,000, and its book value at the time of the sale was $60,000. When preparing a Statement of Cash Flows for 2020, this transaction will affect which of the following sections? Operating and financing activities, but not investing activities Financing and investing activities, but not operating activities Operating activities, but not financing or investing activities Operating and investing activities, but not financing activities Operating, financing and investing activities