A Company Sold Equipment for $5, 000

A company sold equipment for $5, 000.The equipment originally cost $15, 000 and had accumulated depreciation of $11, 000.Which of the following statements is correct regarding the statement of cash flows prepared using the indirect method to report operating activities?

A) $5, 000 will be added to net income.
B) Investing activities will reflect proceeds of $4, 000 from the sale.
C) $1, 000 will be added to net income.
D) $1, 000 will be deducted from net income.