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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