IAS 7 requires the statement of cash flows to begin with the determination of 1 poir net cash from operating activities, calculated by adjusting net profit before taxation. Which one of the following lists consists only of items which could appear in such a calculation? Depreciation, increase in receivables, decrease in payables, proceeds from sale of equipment,increase in inventories Increase in payables, decrease in inventories, profit on sale of plant, depreciation, decrease in receivables ncrease in payables, proceeds from sale of equipment, depreciation, decrease in receivables, increase in inventories Depreciation, interest paid, proceeds from sale of equipment, decrease in inventories A limited liability company, owned a building that had cost $500,000 on 1 January 2017. It was being depreciated at 5% per year. On 31 December 2020|a revaluation to $600,000 was recognised. At this date the building had a remaining useful life of 20 years. What is the balance on the revaluation surplus at 31 December 203 and the depreciation charge in the statement of profit or loss for the year ended 31 December 204 ? Depreciation charge for the year 2020 : 25,000\$; Accumulated depreciation : 25,000\$ Depreciation charge for the year 2020 : 100,000\$; Accumulated depreciation : 25,000$ Depreciation charge for the year 2020 : 25,000\$; Accumulated depreciation : 100,000$ Depreciation charge for the year 2020 : 100,000\$; Accumulated depreciation : 100,000$