The Ledger Account for Buildings Had a Balance of $720

Multiple Choice

The ledger account for buildings had a balance of $720 000 at the beginning of the year and a balance of $1 050 000 at the end of the year. If the buildings have been revalued upwards by $100 000 during the year what is the investing outflow for the period, for buildings, assuming no buildings were sold?

A) $130 000
B) $230 000
C) $330 000
D) $430 000