If a Company Has Both an Inflow and Outflow of Cash

If a company has both an inflow and outflow of cash related to the acquisition of equipment for $15,000 cash and the sale of machinery for $10,000 cash, the

A) cash inflow from the sale and cash outflow for the acquisition should be reported separately in the investing activities section.
B) two cash effects can be netted and presented as one item in the financing activities section.
C) cash inflow and cash outflow should be reported separately in the financing activities section.
D) two cash effects can be netted and presented as one item in the investing activities section.