CASH is KING ltd, a limited liability company, has non-current assets with a carry value of 300,000 on 1st December 2019. This company is preparing financial statements for the year ended 31 December 2020. $ $ 2020 2019 COST 120,540 86,100 ACC DEPRECIATION 72,324 43,050 CARRYING VALUE 48,216 43,050 REVALUATION SURPLUS 11,100 10,350 Additional information 1. During the year non-current assets which had cost $9,840, with a carrying value of $4,723 were sold for $5,904. 2. The revaluation surplus arose from the revaluation of some land that was not being depreciated. Required. The cash flows investing for the year ended 31 December 2020 should be