How to calculate the above answer as 16000? Please help

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40. Hansard Ltd provides the following information for the period ended 30 June 2015: $000 200 227 Opening balance plant and equipment Closing balance plant and equipment Revalued plant: Cost Accumulated depreciation Revalued to Cost of plant sold in exchange for services Plant sold for cash: Cost Accumulated depreciation Cash received 169 39 210 40 20 12 10 What was the amount of cash used to acquire plant and equipment? A. $55 000 B. $16 000 C. $23 000 D. $18 000