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Statements of Financial Position at 31 Dec 2018 2017 000 1,020 000 000 800 000 Non-current assets Plant and equipment Less: accumulated depreciation (442) _(346)

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Statements of Financial Position at 31 Dec 2018 2017 000 1,020 000 000 800 000 Non-current assets Plant and equipment Less: accumulated depreciation (442) _(346) 578 454 249 Motor vehicles Less: accumulated depreciation 222 (112) (135) 114 692 692 110 564 564 j) ii) The cost of motor vehicles purchased during the year was 52,000. There was a profit of 2,000 on the sale of a motor vehicles with a net book value of 3,000. There were no other sales of non-current assets. Part (0) The following extract shows the Non-current asset section of Statements of Financial Position. This is followed by notes giving additional information. Required: a) Based on this information, prepare the Investing Activities section of the Statement of Cash Flows for the business. b) What other information relating to non-current assets would be used in the Statement of Cash Flows

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