23 The following is an extracl from the statement of financial position of Blown Co What is the net impact on cash generated from operations? 24 Al 31 December 201 a company has non current assets with a carrying amount of \$120mullion The tax base of these assets is \$98million. Al the year end an assot was revalued resulting in a surplus of $12 million This is reflected in the carrying amount of non-current assets The tax rate is 30% What amount is recognised in the statement of financial position in respect of deferred tax 31 December 20X3? 25 Given below is information from the statement of financial position of Paris Co During the year ended 31 December 202 machinery that had an original cost of $38000 and accumulated depreciation of $24000 was sold at a profit of $1000 The depreciation charge for the year was $36000 What amounts are to be included in the statement of cash flows for payments to asquire plant and machinery and sales proceeds in respect of plant and machinery