An increase in the plant and equipment account of $100,000 over the course of a year would be shown on the company's statement of cash flows prepared under the indirect method as:
a. an addition to net income of $100,000 in order to arrive at net cash provided by operating activities.
b. a deduction from net income of $100,000 in order to arrive at net cash provided by operating activities.
c. an addition of $100,000 under investing activities.
d. a deduction of $100,000 under investing activities.