AAALtd reported the following information for the year ended 30 June 2021:

	2021	2020
	$	$
Land	330,000	300,000
Buildings	420,000	180,000
Accumulated depreciation	(205,000)	(100,000)
Equipment	270,000	140,000
Accumulated depreciation	(110,000)	(75,000)
Asset revaluation surplus - land	36,000	15,000

• Land was revalued during the year. The tax rate is 30%.
• Equipment with a carrying amount of $25,000 and an accumulated depreciation of $15,000 was sold for cash during the year. A loss on sale of equipment $5,000 was recorded in the profit or loss statement.
• Equipment was also purchased during the year.
• A new building was purchased: $100,000 was paid for by borrowing arrangements with the bank and the balance was paid in cash. There were no buildings sold.

Calculate and prepare Cash Flows from Investing Activities (an extract from the Statement of Cash Flows) in accordance with AASB107 for the year ended 30 June 2021.