Snowmobile, Inc. identified the following selected transactions that occurred during the year ended December $31,2024$:

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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 in the table, leave the box empty; do not select a label or enter a zero.$)$

Snowmobile, Inc.

Statement of Cash Flows $($Partial$)$

Year Ended December $31,2024$

Non$-$cash Investing and Financing Activities:

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Total Non$-$cash Investing and Financing Activities

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a$.$ Issued $1250$ shares of $$4$ par common stock for cash of $$18,000.$

b$.$ Issued $4,900$ shares of $$4$ par common stock for a building with a fair market value of $$100,000.$

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 $$26,000$ by issuing $2,100$ shares of $$4$ par common stock

e$.$ Paid long$-$term note of $$9,500$ to Bank of Tallahassee. Issued new long$-$term note of $$17,000$ to Bank of Trust.