Dotty Ltd reported the following information for the year ended 30 June 2021: 2021 2020 $ $ Land 410,000 250,000 Equipment 285,000 245,000 Accumulated depreciation - equipment (160,000) (87,500) Additional information: A block of land was revalued upwards on 30 June 2021, recording a gain on revaluation of $50,000. Land was also purchased on 30 June 2021. The land was paid for by taking out a bank loan for $100,000, with the balance paid in cash. Equipment with a cost of $30,000 and an accumulated depreciation of $7,500 was sold for cash during the year. A loss on sale of equipment $9,000 was recorded. Equipment was also purchased during the year. Required: Calculate and prepare Cash Flows from Investing Activities (an extract from the Statement of Cash Flows) in accordance with AASB107 Statement of Cash Flows for the year ended 30 June 2021. (12 marks)