25.4A You establish the following details in connection with the non-current assets of Brian Finlay for the year ended 31 July 2019 : 1 August 2018, non-current assets at cost minus accumulated depreciation Acquisitions of non-current assets during the year Depreciation expense for the year Loss on the disposal of non-current assets during the year 31 July 2019, non-current assets at cost minus accumulated depreciation 5000 580 170 95 18 610 What figure for proceeds from the disposal of non-current assets will appear in the investing activith section of the statement of cash flows for Finlay's business for the year ended 31 July 2019