Wisconsin Farm Equipment Company sold equipment for cash. The income statement shows a loss on the sale of $ 6 comma 000. The net book value of the asset was $ 27 comma 900. Which of the following statements describes the cash effect of the transaction? A. negative cash flow of $ 21 comma 900 for operating activities B. positive cash flow of $ 33 comma 900 from financing activities C. positive cash flow of $ 21 comma 900 from investing activities D. negative cash flow of $ 21 comma 900 for financing activities