Please help me with the question below 22

The acquisition of land by issuing ordinary shares is Select one: O a. A cash transaction and would be reported in the body of a statement of cash flows. O b. A non-cash transaction and would be reported in the body of a statement of cash flows. O c. A non-cash transaction which is not reported in the body of a statement of cash flows. O d. Only reported if the statement of cash flows is prepared using the direct method