Faceoff, Inc. identified the following selected transactions that occured during the year ended December 31, 2018:

Identify any non-cash transactions that occurred during the year, and show how they would be reported in the non-cash investing and financing activities section of the statement of cash flows.

a. Issued 1200 shares of $5 par common stock for cash of $26,000. b. Issued 4,700 shares of $5 par common stock for a building with a fair market value of $91,000 C. Purchased new truck with a fair market value of $30,000. Financed it 100% with a long-term note d. Retired short-term notes of $21,000 by issuing 2,400 shares of S5 par common stock e. Paid long-term note of $7,500 to Bank of Tallahassee. Issued new long-term note of $20,000 to Bank of Trust