Dizzy Ltd reported the following information for the year ended 30 June 2021:

	2021	2020
	$	$
Land	330,000	300,000
Buildings	420,000	180,000
Accumulated depreciation	(205,000)	(100,000)
Equipment	270,000	140,000
Accumulated depreciation	(110,000)	(75,000)
Asset revaluation surplus - land	36,000	15,000

Additional information:

• Land was revalued during the year. The tax rate is 30%.
• Equipment with a carrying amount of $25,000 and an accumulated depreciation of $15,000 was sold for cash during the year. A loss on sale of equipment $5,000 was recorded in the profit or loss statement.
• Equipment was also purchased during the year.
• A new building was purchased: $100,000 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)