The following information was disclosed in the financial statement of Highfield Co for the year ended 31/12/20X2: 20X1 and 20X2 respectively: Plant & Equipment cost 280000 305000 Accumulated depreciation (110000) (140000) During 20X2: purchases of plant and equipment 20000 Depreciation charged on plant& E: 15000 Loss on disposal of P &E: 6000 What would be payment to purchase P&E? and Sale proceeds on disposal of P&E? on statement of cashflow for the year ended December 31, 20X2?