Divine Ltd reported the following information for the year ended 30 June 2021: 2021 2020 $ Land 300,000 250,000 650,000 175,000 Buildings Accumulated depreciation (235,000) (100,000) Plant 570,000 490,000 Accumulated depreciation (280,000) (175,000) Asset revaluation surplus - land 45,000 10,000 Additional information: Land was revalued during the year. The tax rate is 30%. Plant with a cost of $60,000 and an accumulated depreciation of $15,000 was sold for cash during the year. A gain on sale of plant $18,000 was recorded in the profit or loss statement. Plant was also purchased during the year. A new building was purchased: $350,000 was paid for by borrowing arrangements with the bank and the balance was paid in cash. There were no buildings sold. Required: 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. (12 marks)