Claudius Ltd

Claudius Ltd.sold equipment during calendar 2017 for $19,000 cash.The original cost of the equipment was $46,000, and the accumulated depreciation to the date of sale was $24,500.This transaction should be shown on Claudius' 2017 statement of cash flows (indirect method) as a(n)

A) addition to net income of $2,500 and a $19,000 cash inflow from investing activities.
B) deduction from net income of $2,500 and a $21,500 cash inflow from investing activities.
C) deduction from net income of $2,500 and a $19,000 cash inflow from investing activities.
D) addition to net income of $2,500 and a $19,000 cash inflow from financing activities.