Motor Sports, Inc. identified the following selected transactions that occurred during 2016 : (.) (Click the icon to view the transactions.) Identify any non-cash transactions that occurred during the year, and show how they would be reported in the non-cash investing and financing section of the cash flow statement. (If a box is not used in the table, leave the box empty; do not select a label or enter a zero.) a. Issued 1100 shares of $3 par common stock for cash of $24,000. b. Issued 5,300 shares of $3 par common stock for a building with a fair market value of $106,000. c. Purchased new truck with a fair market value of $34,000. Financed it 100% with a long-terne note. d. Retired short-term notes of $18,000 by issuing 2,800 shares of $3 par common stock. e. Paid long-term note of $10,500 to Bank of Tallahassee. Issued new long-term note of $26,000 to Bank of Trust. Motor Sports, Inc. Statement of Cash Flows (Partial) Year Ended December 31, 2016 Non-cash Investing and Financing Activities: Acquisition of Building by Issuing Common Stock Acquisition of Truck by Issuing Long-term Note Payable Cash Payment of Long-term Note Payable Cash Receipt from Issuance of Common Stock Cash Receipt from Issuance of Long-term Note Payable Payment of Short-term Note Payable by Issuing Common Stock