The following balance sheet extract was obtained from the books of Shamu Ltd as at December 31, 2021: Land and building Fixtures and fittings Machinery and equipment Motor vehicle Long term investment 2020 Cost Dep'n 550,000 (35,000) 515,000 340,000 (28,000) 312,000 450,000 (45,000) 405,000 395,000 (29,500) 365,500 180.000 NBV 2021 Cost Dep'n NBV 640,000 (64,000) 576,000 490,000 (35,600) 454,400 520,000 (60,000) 460,000 440,000 (36,700) 403,300 250.000 It was ascertained that during the year, equipment costing $45,000 with a book value of $28,000 was sold at a loss of $6,000. Additionally, the building was revalued by $50,000. How much is to be shown as purchase of non-current assets in the cash flow statement? a. $395,000 b. $350,000 C. $400,000 d. $445,000