The following balance sheet extract was obtained from the books of Shamu Ltd as at December 31, 2021: 2020 2021 Land and building Fixtures and fittings Machinery and equipment Motor vehicle Cost 550,000 (35,000) 515,000 340,000 (28,000) 312,000 450,000 (45,000) 405,000 395,000 (29.500) 365,500 Dep'n NBV Cost Dep'n NBV Long term investment 180.000 640,000 (64,000) 576,000 490.000 (35.600) 454,400 $20,000 (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? O a. $445,000 O b. $400,000 Oc $350,000 Od. $395,000