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Un terreno que costaba $140,000 se vendi por $173,000 en efectivo. La ganancia por la venta se inform en el estado de resultados como otros

Un terreno que costaba $140,000 se vendi por $173,000 en efectivo. La ganancia por la venta se inform en el estado de resultados como otros ingresos. En el estado de flujos de efectivo, qu monto debe reportarse como actividad de inversin por la venta de terrenos?

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