The following information is taken from the financial statements of Rizwan & CO. A cash flow statement is being prepared in accordance with IAS 7 - 'Cash Flow Statement': Non-current assets OMR 1,000,000; Proceeds from sales of non- current assets OMR 58,000; Acquisition of non-current assets OMR 260,000; Depreciation charge for the year OMR 22,000. The net amount to be included under Cash flows from investing activities in respect of transactions in non- current assets should be a cash outflow of: a. OMR 224,000 b. OMR 202,000 c. OMR 260,000 d. OMR 180,000