At 30 September 20X5, BY had the following balances, with comparatives: Statement of financial position extracts As of 30 September 20X5 20X4 R000 R000 Non-current tangible assets Property, plant, and equipment 260 180 Equity and reserves Property, plant, and equipment revaluation reserve 30 10 The statement of profit or loss for the year ended 30 September 20X5 included: Gain on disposal of an item of equipment R10,000 Depreciation charge for the year R40,000 Notes to the accounts: Equipment disposed of had cost R90,000. The proceeds received on disposal were R15,000.

Calculate the property, plant, and equipment purchases that BY would show in its statement of cash flow for the year ended 30 September 20X5, as required by IAS 7