Tough Guy, Inc. identified the following selected transactions that occurred during 2016: (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 section of the cash flow statement. (If a box is not used in the table, leave the box empty; do not select a label or enter a zero.) More info a. Issued 800 shares of $5 par common stock for cash of $17,000. b. Issued 5,000 shares of $5 par common stock for a building with a fair market value of $104,000. 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 $28,000 by issuing 2,200 shares of $5 par common stock. e. Paid long-term note of $8,000 to Bank of Tallahassee. Issued new long-term note of $23,000 to Bank of Trust