| 21 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   |