The statement of profit or loss and other comprehensive income and comparative statements of financial position of Amber Ltd are as follows. AMBER LTD Extract of Statement of financial position as at 31 December 2021 2022 Land $ 400 000 $ 400 000 1 175 000 1 850 000 (200 000) 850 000 (375 000) (235 000) 940 000 (452 000) Buildings Accumulated depreciation buildings Plant Accumulated depreciation plant Bank overdraft Final dividend payable Borrowings Share capital Retained earnings $ 140 000 $ 49 000 205 000 230 000 $ 900 000 $ 1300 000 $ 1 000 000 $ 800 000 191 000 291 000 Additional information Profit after tax for the period $530 000. Plant with a cost of $70 000 and an accumulated depreciation of $50 000 was sold during the year. A gain of $18 000 was made on the sale. Plant was also purchased for cash during the year. Repayments on borrowings of $100 000 were made during the year. An interim dividend was paid in cash during the year. . Required: Calculate and prepare Cash Flows from Investing Activities and Cash Flows from Financing Activities