The indirect method is used. (An activity may have more than one category Be sure to select only the type of activity that applies. Combine the total for each type cash flow on one line. Enter all values as positive numbers. Leave unused cells blank.) Operating (O) Investing (0) Amount of Increase Financing (F) Cash Flow Decrease ? Activity a. A building with a cost of $188,000 and accumulated depreciation of 158,000 44,000 was sold for a $14,000 gain (O) $14,000 Operating (O) Investing (1) Amount ofIncrease () Financing (F) Cash Flow | Decrease ? Activity bNet income for last year was $110,000. The accumulated depreciation balance increased by $28,000. There were no changes in noncash current assets or liabiliies. There were also no sales of plant assets