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Zenith Corporation sells some of its used store fixtures. The acquisition cost of the fixtures is $ 1 2 , 1 0 9 , and

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Zenith Corporation sells some of its used store fixtures. The acquisition cost of the fixtures is $12,109, and the accumulated depreciation on these fixtures is $8,968 at the time of sale. The fixtures are sold for $3,536. The value of this transaction in the investing activities section of the statement of cash flows is
a. $-395
b. $3,141
c. $3,536
d. $12,109
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