The following information was taken from a company's records for the plant and equipment account:

Plant and Equipment

Beg bal 25,000
Purchases 57,000	Sale 34,000
End bal. 48,000

What would appear on the statement of cash flows for the activity in this account? A. Only proceeds from sale of plant and equipment of $34,000. B. Net change in plant and equipment account $23,000. C. Proceeds from sale of plant and equipment of $34,000 and payment for purchase of plant and equipment of ($57,000). D. Only payment for purchase of plant and equipment ($57,000).