QUESTION 18 A Bull Dozer with a book value of $54,000, sold for $63,000. This transaction would be shown on the Statement of Cash Flows as follows O a. An increase of $54,000 from Investing Activities b. An increase of $63,000 from Investing activities and a deduction to Operating activities of $9,000 O c. An increase of $9,000 from Investing Activities Od. An increase of $54,000 from Investing Activities and an addition to Operating Activities of $9,000 QUESTION 19 In calculating the cash flow from operating activities, a gain on the sale of equipment is O a. Added to Net Income O b. Deducted from Net Income O c. Ignored because it does not affect cash O d. Reported as a non-cash Investing Activity