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33.7 Carter, a limited liability company, has non-current assets with a carrying amount of $2,500,000 on 1 December 20X7.
During the year ended 30 November 20X8, the following occurred:
- Depreciation of $75,000 was charged to the statement of profit or loss.
- Land and buildings with a carrying amount of $1 ,200,000 were revalued to $1,700,000.
- An asset with a carrying amount of $120,000 was disposed of for $1 50,000.
- The carrying amount of non-current assets at 30 November 20X8 was $4,200,000.
In acordance with IAS7 Statement of Cash Flows, what net cash flows from the above transactions would be included within 'net cash flows from investing activities' for the year ended 30 November 20X8?
A $(1,395,000)
B $(1,365,000)
C $150,000
D $(1,245,000)
答案：D
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