Wilbur Company purchased $10,000 of equipment on January 20, 2017. Wilbur uses the straight-line method to depreciate the equipment. The equipment has a 5-year useful life with no salvage value. Which of the following statements is correct?

Select one:

a. Wilbur will record a cash inflow from operating activities of $2,000 in its 2018 financial statements.

b. Wilbur will record a cash outflow from operating activities of $2,000 in its 2018 financial statements.

c. Wilbur will record a cash outflow from investing activities of $2,000 in its 2018 financial statements.

d. Wilbur will record no cash flows related to this asset on its 2018 statement of cash flows.