ALZ had the following balances on its non- current asset accounts at: 31 March 2014 31 March 2013 $000 $000 Tangible assets: Property, plant and equipment 27,660 28,000 Intangible assets: Deferred development expenditure 370 290 ALZ recorded the following movements of its non- current assets for the year to 31 March 2014: Property, plant and equipment was revalued upwards by $3,000,000. Property, plant and equipment disposed of during the year had a carrying value of $95,000 and incurred a loss on disposal of $23,000. Property, plant and equipment depreciation charged to profit or loss during the year was $4,055,000. Deferred development expenditure amortised during the year was $73,000 Required: Prepare the "cash flows from investing activities" section of ALZ's statement of cash flows for the year ended 31 March 2014
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