Oriole Inc. is a private company reporting under ASPE. The following selected account balances were reported in Oriole Inc.'s financial statements at year end: Cash Buildings Equipment Land 2021 2020 $18,300 $8,200 831,000 729,000 391,000 340,200 89,000 48,000 Accumulated depreciation-buildings 302,000 285,500 Accumulated depreciation-equipment 119,000 89,000 Dividends payable 5,950 2,400 Mortgage payable 542,600 582,600 Notes payable 337,000 306,000 Common shares: 5,340 shares in 2021; 3,940 in 2020 536,000 407,000 Retained earnings 195,000 96,000 Cash dividends declared 22,000 7,600 Depreciation expense-buildings 23,000 39,700 Mortgage payable 542.600 582,600 Notes payable 337,000 306,000 Common shares: 5,340 shares in 2021; 3.940 in 2020 536,000 407,000 Retained earnings 195,000 96,000 Cash dividends declared 22,000 7,600 Depreciation expense-buildings 23,000 39,700 Depreciation expense-equipment 47,205 25,350 Gain on sale of equipment 840 0 Loss on sale of building 8,300 Interest expense 47,650 43,550 Additional Purchased $72,000 of equipment for $8,800 cash and a note payable for the remall 1. 2 Equipment was also sold during the year. 3. Sold a building that originally cost $47,000. 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 payal Identify and determine the amount of any noncash financing activities in 2021. was acquired by paying $ cash and issuing a note payable for $