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A building with a book value of $54,000 is sold for $63,000 cash. Using the indirect method, this transaction should be shown on the statement of cash flows as follows: a. an increase of $63,000 from investing activities and a deduction from net income of $9,000 b. an increase of $54,000 from investing activities c. an increase of $9,000 from investing activities d. an increase of $54,000 from investing activities and an addition to net income of $9,000