A Firm's Accumulated Depreciation Account Increased $30,000 for the Year

A firm's accumulated depreciation account increased $30,000 for the year and total plant assets at cost increased $200,000.During the year,the firm purchased $350,000 of new equipment for cash,and sold equipment for $50,000 cash.This equipment had been depreciated $30,000 at the time of the sale.What is the complete disclosure of these events in the statement of cash flows prepared under the direct method?

A) $300,000 investing cash outflow;$130,000 addition reconciling adjustment
B) $350,000 investing cash outflow;$50,000 investing cash inflow;$60,000 addition reconciling adjustment
C) $350,000 investing cash outflow;$50,000 investing cash inflow;$60,000 addition reconciling adjustment;$70,000 addition reconciling adjustment
D) $350,000 investing cash outflow;$50,000 investing cash inflow;$70,000 addition reconciling adjustment