At 30 September 20X2, the following balances existed in the records of Lambda Co: Plant and equipment: Cost $860,000 $397,000 Accumulated depreciation During the year ended 30 September 20X3, plant with a written down value of $37,000 was sold for $49,000. The plant had originally cost $80,000. Plant purchased during the year cost $180,000. It is Lambda Co's policy to charge a full year's depreciation in the year of acquisition of an asset and none in the year of sale, using a rate of 10% on the straight line basis. What was the carrying amount that should appear in Lambda Co's statement of financial position at 30 September 20X3 for plant and equipment? $