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5 2 CU320,000 D CU180.000 Waterloo ple acquired a freehold building for cash, financed in full by issuing for cash 166,000 CU1 ordinary shares at a premium of CUZ per share. In its statement of cash flows prepared in accordance with IAS 7 Statement of Cash Flows this transaction should be stated as: A Inflow CU498,000, outflow nil B Inflow nil, outflow nil Inflow CU498,000, outflow CU498.000 D Inflow nil, outflow CU498,000 in the table below CU Information from the statement of cash flows and related notes of Gresham plc for the year ended 31 December 30.000