If a Company Has Both an Inflow and Outflow of Cash

If a company has both an inflow and outflow of cash related to the acquisition of equipment for $15,000 cash and the sale of machinery for $10,000 cash, the

A) two cash effects can be netted and presented as one item in investing activities.
B) cash inflow from the sale and cash outflow for the acquisition should be reported separately in investing activities.
C) two cash effects can be netted and presented as one item in financing activities.
D) cash inflow and cash outflow should be reported separately in financing activities.