20X9 20x8 000 000 Statement of financial position Non-current assets 16,000 13,800 Property, plant & equipment Equity Retained earnings 8,900 8,800 Non-current liabilities Deferred taxation 225 100 Current liabilities Taxation 240 200 Statement of profit or loss Profit before tax 1,100 Taxation (650) Profit for the year 450 Additional information: (0) An item of plant with a carrying amount of 765,000 was sold at a loss of 50,000 during the year. Depreciation of 2,500,000 was charged to operating expenses in respect of property, plant and equipment in the year ended 31 October 20X9. (ii) During the year ended 31 October 20x9 new assets were acquired under a leasing agreement. The present value of the total lease rentals payable was 860,000. What should be recorded in Army statement of cash flows in relation to the dividend paid during the year? - REFER TO SCENARIO B Select one: O a. 350,000 0 b. 127,000 O c. 754,000 d. 1,172,000