4. During the year, Ollie's Outdoor Outfitters issued 20,000 shares of common stock in exchange for a prime piece of land. Two employees of the accounting department, Audrey and Neil, disagree as to the appearance of this particular transaction on the statement of cash flows. Audrey believes it to be a significant noncash transaction, and it therefore should be presented as such at the bottom of the statement. Neil contends that because this transaction did not cause any cash to flow in or out of the company, it has no place on the statement of cash flows. Who is correct and why? (2 points).