Apex Tyres Limited (ATL): The following is the information extract relating to ATL's plant and equipment in 2020 and 2021. Transaction Details 2020 2021 Statement of financial position Non-current assets: Plant and equipment 67,293 AUD 76,937 AUD Accumulated Depreciation (27,961) AUD (32,411) AUD Statement of comprehensive income (3,764) AUD Loss on sale of plant and equipment (8,216) AUD Depreciation expense Other details 6.179 AUD Book value of plant and equipment sold during 2021 Calculate the cash purchase value of plant and equipment during 2021