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Extracts from a company's statements of financial position show the following non-current assets. The expenditure for the year on development projects had been $55,000. The building element of the freehold property was depreciated by $6,000 and then revalued on 30 June 20X9 by $95,000. Plant and machinery with a carrying amount of $14,000 was disposed of in November 20X8 for $8,000. Depreciation on the other plant and machinery for the year amounted to $37,000. Depreciation of $35,000 has been charged on fixtures and fittings. What is the total figure relating to non-current assets included in the reconciliation of profit before tax to cash flows from operating activities? A $84,000 B $92,000 C $98,000 D $104,000 |