Skateboards, Inc. identified the following selected transactions that occurred during the year ended December 31,2024 : (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.) a. Issued 1150 shares of $4 par common stock for cash of $27,000. b. Issued 5,600 shares of $4 par common stock for a building with a fair market value of $95,000. 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 $18,000 by issuing 2,600 shares of $4 par common stock. e. Paid long-term note of $10,000 to Bank of Tallahassee. Issued new long-term note of $24,000 to Bank of Trust