Rollerblades, Inc. identified the following selected transactions that occurred during the year ended December 31, 2018: (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.) Rollerblades, Inc. Statement of Cash Flows (Partial) Year Ended December 31, 2018 Non-cash Investing and Financing Activities: Total Non-cash Investing and Financing Activities a. Issued 950 shares of $3 par common stock for cash of $21,000. b. Issued 5,600 shares of $3 par common stock for a building with a fair market value of $107,000. c. Purchased new truck with a fair market value of $28.000. Financed it 100% with a long-term note d. Retired short-term notes of $19.000 by issuing 2,700 shares of $3 par common stock. e. Paid long-term note of $12,500 to Bank of Tallahassee. Issued new long-term note of $21,000 to Bank of Trust