Purchase and disposal of intangible asset

Question. 19.4 F3kit:
EMMA
STATEMENTS OF FINANCIAL POSITION AS AT 31 DECEMBER
20X2 20X1
$’000 $’000
Non-current assets Tangible assets 380 305
Intangible assets 250 200
Investments – 25
630 530

The following information is available.
(a) The proceeds of the sale of non-current asset investments amounted to $30,000.
(b) Fixtures and fittings, with an original cost of $85,000 and a carrying amount of $45,000, were sold for
$32,000 during the year.
(c) The current asset investments fall within the definition of cash equivalents under IAS 7.
(d) The following information relates to property, plant and equipment.
31.12.20X2 31.12.20X1
$’000 $’000
Cost 720 595
Accumulated depreciation 340 290
Carrying amount 380 305
(e) 50,000 $1 ordinary shares were issued during the year at a premium of 20c per share.

Solution:
profit before taxation 300
Adjustments for:
Depreciation (W1) 90
Loss on sale for non-current assets (45–32) 13
Profit on sale of non-current asset investments (5)
Interest received (25)
Interest expense 75
Operating profit before working capital changes 448
Increase in inventories (48)
Increase in receivables (75)
Increase in payables 8
Cash generated from operations 333
Interest paid (75)
Income taxes paid (W2) (190)
Net cash from operating activities 68

Cash flows from investing activities
Purchase of intangible non-current assets (50)
Purchase of tangible non-current assets (W3) (201)
Receipts from sale of non-current assets (32+30) 62

Cash flows from financing activities
Proceeds from issue of share capital 60
Long-term loan 100
160
Net increase in cash and cash equivalents 64…

I don’t understand the profit on the disposal of intangible asset of $5 and the purcahse of intangible asset of $50.??
And why the issue of capital was not included in the statement of cashflow?