50. Which of the following would not be disclosed as a non-cash investing and financing activity? a. A share-for-share takeover whereby the company issued three shares in exchange for every two held in the other company b. None - all of these would be classified as a non-cash investing and financing activity c. The purchase of a parcel of land financed by a mortgage d. Preference shares being converted into ordinary shares e. The credit purchase of inventory 51. On 1 March 2021, Kleopatra Limited entered into an insurance contract by paying the annual premium of $4,312 on that date. State, to the nearest whole dollar, the cash outflow arising from this event for the year ended 30 June 2021. 52. Lermentov Limited sold a building for $151,000. The building cost $207,000 several years ago and at the time of sale it had a carrying amount of $132,000. State the cash inflow arising from this event