The Moulan Ltd has provided the following balance sheet extract for 2021: 2020 Land and building Fixtures and fittings Machinery and equipment Motor vehicle Long term investment Cost Dep'n NBV 450,000 (21,250) 428,750 310,000 (25,500) 284,500 285,000 (39,500) 245,500 270,000 (22,250) 247,750 240,000 2021 Cost Dep'n NBV 590,000 (36,750) 553,250 385,000 (37,750) 347,250 410,000 (51,250) 358,750 390,500 (38,100) 352,400 185,000 Revaluation reserves 25,000 65,000 It was noted that equipment costing $40,000 with a book value of $28,000 was sold at a gain of $5,000. How much is to be shown in the cash flow statement as depreciation charges for the year? a. $83,350 b. $55,350 C. $43,350 Od. $67,350