Which of the following statements is false regarding how the cash flow effects of the changes in the equipment and accumulated depreciation accounts would be reported on a statement of cash flows if the indirect method is used to prepare the operating activities section?

		Depreciation expense would be added to total comprehensive income in the operating activities section
		The cash paid to purchase equipment would be reported as a cash outflow in the investing activities section
		Cash proceeds from the sale of the equipment would be reported as a cash inflow in the investing activities section
		A loss on the sale of the equipment would be subtracted from total comprehensive income in the operating activities section