1.Harraz had the following balances on its non current asset accounts at:

	31 March 2017	31 March 2016
	RM000	Rm000
Tangible Assets: Property Plant and Equipment	27600	28000
Intangible Assets: defereed development expenditure	370	290

Harraz recorded the following movements of its non current assets for the year to 31 march 2017

• Property plant and equipment was revalued upward by RM 3,000,000
• Property plant and equipment disposed of during the year had a carrying value of RM9,000 and incurred loss on disposed of RM11,000
• Property plant and equipment depreciation charged to profit and loss during the year was RM4,000,000
• Deferred development expenditure amortized during the year was rM73,000

Required:

Prepare the cash flow for investing activitiessection of Harrazs statement of cash flows for the year ended 31 March 2017