As at 1 April 2011 a business owned non-current assets costing £420,000 written down by that date to £284,400. Depreciation in the year was £54,000. Year-end Statement of financial position reports non-current assets at a written-down value of £582,400. Identify the cash outflow on acquiring non-current assets in the year.

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al £216,400 b £162,400 cf352,000 d| £298,000 С