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42. Joplyn Ltd provides the following information for the period ended 30 June 2015: Opening balance plant and equipment Closing balance plant and equipment Depreciation expense for the year Opening balance of accumulated depreciation Closing balance of accumulated depreciation Profit on sale of plant and equipment for $100 000 cash Opening balance of land Closing balance of land Revaluation of land Carrying value Revalued to Purchase of land for shares with market value of $000 800 8301 90 200 260 10 110 1601 40 60 80 All transactions are in cash unless otherwise indicated. What is the net cash flow from investing activities? A. Cash inflow $80 000 B. Cash inflow $30 000 C. Cash outflow $ 100 000 D. $0