The carrying amount of property, plant and equipment is $1,000 at the start of the year and $1,400 at the end of the year. During the year, the following occurred:

• Sale of equipmentcarrying amount $40
• Acquisition of equipmentfinanced by share issue $200
• Depreciation expense for year$120

Investing cash flow is:

		($400).
		($200).
		($160).
		($360).