Hello, in this cash flow question , there is the sale of a ppe item valued at 4,000 with the proceeds being 8,100 thereby giving a profit of 4,100 which is shown as a negative in the operating activities in the cash flow. In comparison, there is the sale of an investment valued at 3,000 which was sold for 3,400 but the investment income shown in the cash flow is 1,100 rightfully as a negative. My question is , why isn’t there a figure of 400 [3,400- 3,000] in the cash flow statement to show the profit on sale of investment ( as it is done for profit on sale of ppe)?