ABC acquired some land (independently appraised at $12,000) and paid for it by issuing 1,000 shares of its common shares; no market price was quoted). How should this transaction be reported on the Statement of Cash Flows? Select one: a. Report $10,000 as a noncash investing and financing activity on the Statement of Cash Flows b. Reported on the face of the Statement of Cash Flows c. Report the $12,000 as an inflow of cash on the Statement of Cash Flows d. Report the $12,000 as a noncash activity in the notes to the financial statement