E 30 June 2022 $ 360 000 30 June 2021 $ 250 000 230 000 (45000) 5 000 47 500 Land Plant Accumulated depreciation Dividend payable Borrowings Deferred tax liability Share capital Land revaluation surplus Retained earnings 260 000 (60 000) 30 000 63 500 18 000 200 000 47 000 75 000 175 000 5 000 17 000 120 000 ADELE LTD Statement of other comprehensive income for the year ended 30 June 2022 Profit for the year Other comprehensive income Gain on land revaluation (after tax) Total comprehensive income 42 000 162 000 . Additional information The revaluation surplus account increased due to a gain on revaluation (after tax) of land. The i come tax rate is 30%. Land was also purchased during the year. Included in profit for the year related to plant: depreciation expense $27 500; gain on sale $8 000 Plant with a carrying amount of $30 000 was sold during the year. Plant was also purchased during the year, part paid in cash and part paid by taking out a bank loan of $11 000. There were borrowing repayments of $15 000 during the year. An interim dividend was paid during the year: $15 000 as a bonus share issue, the remainder paid in cash. . . Required: Calculate and prepare Cash Flows from Investing Activities and Cash Flows from Financing Activities