A summarised comparative statement of financial position of Charlton Ltd is presented below. Cash Accounts receivable (net) Prepayments Inventories Land Plant Accumulated depreciation Deferred tax asset 30 June 2021 30 June 2022 $ 96 000 $ 49 000 147 000 163 000 20 000 15 000 60 000 104 000 40 000 40 000 368 000 420 000 (45 000) (70 000) 20 000 24 000 $ 706 000 $ 745 000 Accounts payable $ 140 000 $ 152 000 Accrued liabilities 36 000 42 000 Current tax payable 24 000 31 000 Dividend payable 56 000 50 000 Borrowings 73 000 75 000 Share capital 335 000 345 000 Retained earnings 42 000 50 000 $ 706 000 $ 745 000 Additional information Plant with a cost of $20000 and accumulated depreciation of $5000 was sold during the year. A gain on sale of $7 000 was recorded. Accounts payable at 30 June 2021 include $34000 arising from the acquisition of plant. The profit for the year ended 30 June 2022 was $92000 An interim dividend was paid during the year Required: Calculate and prepare Cash Flows from Investing Activities and Cash Flows from Financing Activities