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