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 note payable ro the seller for the balance