The accounting records of entity H at 31 December 2008 and 31 December 2009 showed the following information in relation to its non-current assets: 

Determine the amount of net investing cash flows entity H would report in its statement of cash flows for the year ended 31 December 2009, and prepare the investing section of the statement of cash flows.

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Land, at independent valuation Plant, at cost Accumulated depreciation Available-for-sale listed investments, at fair value Goodwill Land revaluation reserve Investments revaluation reserve Impairment of goodwill 31 December 2008 200,000 140,000 (40,000) * 60,000 50,000 40,000 10,000 31 December 2009 240,000 170,000 (56,000) 80,000 40,000 68,000 22,000 10,000