STB is preparing its consolidated statement of cash flows for the year ended 31 October 20X7. Its

consolidated opening balance at net book value for property, plant and equipment was $207,000.

During the year the STB group disposed of plant for proceeds of $8,500 that had cost $62,000 several

years ago and which was fully written down at 1 November 20X6. There were no other disposals. The

depreciation charge for the year ended 31 October 20X7 was $32,000. The consolidated closing book

value for property, plant and equipment was $228,000. Calculate the cash outflow in respect of

purchases of property, plant and equipment for inclusion in the consolidated cash flow statement of STB

group for the year ended 31 October 20X7?