The following are extracts from the balance sheets of a company:
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| Non-current assets | ||||
| Land and property | 800 | 1,000 | ||
| Plant and equipment at cost | 250 | 300 | ||
| Less depreciation | 130 | 120 | 150 | 150 |
| Motor vans at cost | 50 | 64 | ||
| Less depreciation | 18 | 32 | 22 | 42 |
•There were no purchases of land and property during the year.
•During the year, plant and equipment costing £60,000 and with a book value of £27,000 were sold for a loss of £5,000.
•Vans, which had cost £8,000, with a book value of £4,000, were sold for neither a profit nor a loss.
From the above data, calculate the amount to include in the statement of cash flows under the heading ‘cash flow from investing activities’.
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