Samuels Company prepares its statement of cash flows using the direct method and engaged in the following transactions during $2017$:

Transaction $1.$ Samuels purchased inventory on account.

Transaction $2.$ Samuels collected open accounts receivable.

Transaction $3.$ Samuels exchanged a building for land and cash.

Transaction $4.$ Samuels issued $75,000$ shares of preferred stock.

Transaction $5.$ Samuels purchased a three$-$year fire insurance policy.

Which of these transactions would not be included in whole or in part on the statement of cash flows?