Motor SportsMotor Sports?, Inc. identified the following selected transactions that occurred during the year ended December? 31,2018?:

a.??Issued 900 shares of $6 par common stock for cash of $20,000.

b.??Issued 5,200 shares of $6 par common stock for a building with a fair market value of $93,000.

c.??Purchased new truck with a fair market value of $33,000. Financed it? 100% with a? long-term note.

d. Retired? short-term notes of $19,000 by issuing 2,500 shares of $6 par common stock.

e.??Paid? long-term note of $11,000 to Bank of Tallahassee. Issued new? long-term note of $19,000 to Bank of Trust.

?(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 activities section of the statement of cash flows. ?(If a box is not used in the? table, leave the box? empty; do not select a label or enter a? zero.)

Motor Sports, Inc.
Statement of Cash Flows (Partial)
Year Ended December 31, 2018
	Non-cash Investing and Financing Activities:
	Total Non-cash Investing and Financing Activities