During the current year, a tornado completely destroyed a building belonging to Holland Corp. The building cost $100,000 and had accumulated depreciation of $48,000 at the time of the loss. Holland received a cash settlement from the insurance company and reported a loss of $21,000. In Holland’s current-year cash flow statement, the net change reported in the cash flows from investing activities section should be a___________.
A. $21,000 decrease.
B. $52,000 decrease.
C. $10,000 increase.
D. $31,000 increase.