Rising Hugo corporation sold some of its used equipment with a book value of $52,000 for $47,000. The indirect method statement of cash flows will reflect an addition in the investing activities section of :

A. $47,000 and a deduction of $5,000 in the operating activities section.

B. $47,000 and a addition of $5,000 in the operating activities section.

C. $52,000 and a addition of $5,000 in the operating activities section.

D. $52,000 and a deduction of $5,000 in the operating activities section.