Extracts from ACD Co's statements of financial position show the following items of property, plant and equipment at net book value: Property, plant and equipment Freehold property Plant and equipment Furniture and fixtures 20X7 S 30 June 1,230,000 465,000 90,000 20X6 S 750,000 380,000 105,000 The building element of the freehold property was depreciated by $6,000 and then revalued on 30 June 20X7 by $95,000. Plant and equipment, which had cost $49,000 when purchased in January 20X2 on which $35,000 of depreciation had been charged, was disposed of in November 20X6 for $8,000. Depreciation on the plant and equipment for the year amounted to $37,000. Depreciation of $55.000 has been charged on furniture and fixtures. ed to 107000 a. What is the total figure for depreciation in 'cash flows from operating activities in respect of property, plant and equipment? b. What is the figure for the profit or loss on disposal to be included in 'cash flows from operating activities'? c. What is the total expenditure on property, plant and equipment included under 'cash flows from investing activities'? d. What is the figure for proceeds from disposal of plant and equipment to be included under 'cash flows from investing activities?