Cleveland Company Paid Cash to Purchase Equipment Costing $957,600 This

Cleveland Company paid cash to purchase equipment costing $957,600 this year.Also this year,the company sold for $196,000 cash,equipment that originally cost $644,000 five years ago.How should these transactions be listed in the statement of cash flows?

A) Braden can combine the transactions and show a decrease to cash for $313,600.
B) Braden can combine the transactions and show a decrease to cash for $761,600.
C) The purchases and the sales of equipment must be shown separately as a decrease to cash for $1,601,600 (purchase) and an increase of $196,000 (sale) .
D) The purchases and the sales of equipment must be shown separately as a decrease to cash for $957,600 (purchase) and an increase of $196,000 (sale) .