Cullumber Inc. is a private company reporting under ASPE. The following selected account balances were reported in Cullumber Inc's financial statements at year end: Cash Buildings Equipment Land Accumulated depreciation-buildings Accumulated depreciation-equipment Dividends payable Mortgage payable Notes payable Common shares:5,430 shares in 2021: 4,030 in 2020 Retained earnings Cash dividends declared Depreciation expense-buildings Depreciation expense-equipment Gain on sale of equipment Loss on sale of building Interest expense 2021 $18.975 844,500 400,000 98,000 306,500 128,000 6,400 546,200 341.500 540,500 204,000 26,500 25,250 47.655 930 10,100 48,550 2020 $ 8,650 738,000 347,400 54.750 292,250 95,750 2,850 586,200 310,500 411,500 105,000 11,200 40.150 25,800 0 0 44,450 Additional information: 1. Purchased $76,500 of equipment for $10,600 cash and a note payable for the remainder. 2. Equipment was also sold during the year. 3. Sold a building that originally cost $51,500. 4. Used cash to purchase land and a building. 5. Mortgage payments and notes payable payments included interest and principal amounts. 6. Common shares were issued for cash. Identify and determine the amount of any noncash financing activities in 2021. Equipment costing $ was acquired by paying $ cash and issuing a note pay