In the accounts of Company D, the figures relating to plant and equipment are as follows: 31.12.X1 31.12.X2 Plant and equipment at year end (net book value) 520,000 740,000 Sales of plant during the year at NBV 60,000 75,000 Profit/(loss) on sale of plant during the year (4,000) 6,000 Depreciation expenses on plant in the year 110,000 125,000 The sum for purchases of plant and equipment and the proceeds of sale of plant and equipment to be shown in the Cash flow statements for the year 20X2 are as follows: Select one: a. Purchases Proceeds of sale 295,000 69,000 b. Purchases Proceeds of sale 420,000 81,000 C. Purchases Proceeds of sale 420,000 69,000 d. Purchases Proceeds of sale 220,000 81,000