Wisconsin farm equipment company sold equipment for cash. the income statement shows a loss on the sale of $ 10 comma 000. the net book value of the asset was $ 30 comma 900. which of the following statements describes the cash effect of the transaction? a. positive cash flow of $ 20 comma 900 from investing activities b. positive cash flow of $ 40 comma 900 from financing activities c. negative cash flow of $ 20 comma 900 for operating activities d. negative cash flow of $ 20 comma 900 for financing activities