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A limited liability company sold a building at a profit.
How will this transaction be treated in the company’s cash flow statement?
       Proceeds of sale                         Profit on sale
A    Cash inflow under                        Added to profit in
       Financing activities                     calculating cash flow
                                                          from operating activities

B    Cash inflow under                        Deducted from profit in
       Investing activities                       calculating cash flow
                                                           from operating activities

C    Cash inflow under                         Added to profit in
       Investing activities                         calculating cash flow from
                                                            operating activities

D    Cash inflow under                           Deducted from profit in
       Financing activities                         calculating cash flow
                                                              from operating activities

B