An example of a transaction that must be disclosed as a noncash investing and financing activity includes all but which of the following?

The retirement of debt by issuing equity stock.

A transaction exchanging cash equivalents for cash.

The leasing of assets in a transaction that qualifies as a capital lease.

The purchase of noncash assets in exchange for equity or debt securities.

The purchase of long-term assets financed by a cash down payment and a note payable to the seller for the balance.