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Additional information. (1) The proceeds of the sale of non-current asset investments amounted to $30,000. (2) Fixtures and fittings, with an original cost of $85,000 and a carrying amount of $45,000, were sold for $32,000 during the year. (2) Tha fallmwiner informatinn ralatac to nonnerts nlant and pallinment. Some items of PPE were revalued during the year. (4) 50,000$1 ordinary shares were issued during the year at a premium of 20c per share. Complete the following sections of the statement of cash flows for the year ended 31 December 202 for Emma