Question $15(2\mathrm{.}5$ points$)$

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How does the Gain on Sale of PPE impact Company B$\text{'}$s $2021$ Statement of Cash Flows?

Question $15$ options:

Gain on Sale of PPE is not included on the Statement of Cash Flows

$$20$ is included as a positive adjustment in Cash Flows from Investing

$$20$ is included as a negative adjustment in Cash Flows from Financing

$$20$ is included as a negative adjustment in Cash Flows from Operations

$$20$ is included as a positive adjustment in Cash Flows from Financing

$$20$ is included as a negative adjustment in Cash Flows from Investing

$$20$ is included as a positive adjustment in Cash Flows from Operations