Hansard Ltd Provides the Following Information for the Period Ended

Hansard Ltd provides the following information for the period ended 30 June 2015: $\begin{array}{|l|r|}\hline & \$ 0 \\\hline \text { Opening balance plant and equipment } & 200 \\\hline \text { Closing balance plant and equipment } & 227 \\\hline \text { Revalued plant: } & \\\hline \text { Cost } & 169 \\\hline \text { Accumulated depreciation } & 39 \\\hline \text { Revalued to } & 210 \\\hline \text { Cost of plant sold in exchange for services } & 40 \\\hline \text { Plant sold for cash: } & \\\hline \text { Cost } & 20 \\\hline \text { Accumulated depreciation } & 12 \\\hline \text { Cash received } & 10\\\hline\end{array}$ What was the amount of cash used to acquire plant and equipment?

A) $55 000
B) $16 000
C) $23 000
D) $18 000