The indirect method used (An activity may have more than one category Be sure to select only ??? 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 (1)Amount ofIncrease () Financing (F) Cash Flow Decrease (-) Activity A building with a cost of $188,000 and accumulated depreciation of 44,000 was sold for a $14,000 gain 158,000 (O) $14,000 Operating (O) Investing 0) Amount o Financing (F) Cash Flow Increase) Decrease ( b.Net income for last year was $110,000. The accumulated depreciation balance increased by $28,000. There were no changes in noncash current assets or liabilities. There were also no sales of plant assets