. . 3. Carter, a limited liability company, has non-current assets with a carry value of $900,000 on 1 December 20X7. During the year ended 30 November 20X8, the following occurred: Depreciation of $400,000 was charged to the income statement. Land and Buildings with a carry value of $500,000 were revalued to $540,000. An asset with a carrying value of $80,000 was disposed of for $95,000. The carrying value of non-current assets at 30 November 20X8 $1,370,000. In accordance with IAS7 Statement of Cash Flows, what net cash flows from the above transactions would be included within net cash flows from investing activities for the year ended 30 November 20X8? (Marks 5)