Presentation of financial statements

Where in the financial statements of a company prepared in accordance with IFRS, should you seek funds, receipt from the sale of a long-term asset in the reporting period?
A) cash flow and balance
B) the statement change equity and balance
C) cash flow and income statement
D) only cash flow
I have problems with this question, because funds ,we can seek receipt from the sale of a long-term asset in cash or bank account it is mean in balance, and in cash flow from operating activities, also if we have loss or profit we can seek in income statement.
Which variant is correct?