On the statement of cash flows prepared by the indirect method, a $50,000 gain on the sale of investments would be A deducted from net income in converting the net income reported on the income statement to cash flows from activities B added to net income in converting the net income reported on the income statement to cash flows from operating activities C added to dividends declared in converting the dividends declared to the cash flows from financing activities related to dividends D deducted from dividends declared in converting the dividends declared to the cash flows from financing activities related to dividends?