Use the following information to prepare a schedule of noncash investing and financing activities for Digit Corporation.

a. The income statement shows a \(\$ 5,000\) loss on exchange of machinery. The loss relates to an old machine that had a book value of \(\$ 25,000\) when it was exchanged for a new machine that had a cash price of \(\$ 20,000\).

b. Outstanding bonds payable carried on the books at \(\$ 100,000\) were retired by issuing 800 shares of \(\$ 100\) par, common stock.

c. Land valued at \(\$ 250,000\) was purchased by paying cash of \(\$ 50,000\) and signing a long-term note payable for the balance.

d. The income statement shows a \(\$ 30,000\) gain on the sale of a building. The building had a book value of \(\$ 90,000\) and was sold for \(\$ 120,000\). Digit Corporation received \(\$ 50,000\) cash and accepted a long-term promissory note for the balance of the sales price.