I'm trying to do a cash flow statement using the indirect method and need help with investing activities and the gains/ losses on the sales of ppe

1. Non-current assets Cost Accumulated depreciation Carrying value 2018 1017 2018 2017 1018 1017 Land and buildings 33 180,000 $ 140,000 - - $ 180,000 $ 140,000 Plant and machinery $ 218,000 $ 190,000 $ 70,000 $ 44,000 $ 148,000 $ 146,000 3 393,000 3 330,000 3 70,000 3 44,000 3 323,000 3 235,000