PLS Gaspra Ltd sold a building for $148 million. The building cost $204 million several years ago and at the time of sale it had a carrying amount of $131 million. Calculate, to the nearest million dollars, the gain or loss on the sale of the building. Designate any loss calculated by preceding your figure with a negative sign. Question 45 1 pts On 1/5/2020, Sappho Insurance Limited entered into an insurance contract with a customer who paid the annual premium of $300,000 on that date. State the amount Sappho Insurance Ltd would report as revenue for the year ended 30 June 2020. Question 46 1 pts On 1/4/2020, Sappho Insurance Limited entered into an insurance contract with a customer who paid the annual premium of $300,000 on that date. State the amount Sappho Insurance Ltd would report as liability at 30 June 2020