Use the following company information to prepare a schedule of significant noncash investing and financing activities:

(a) Sold a building with a book value of $125,000 for $195,000 cash and land with a book value of $32,000 for $65,000 cash.

(b) Issued 10,000 shares of $10 par value common stock in exchange for equipment with a market value of $135,000.

(c) Retired a $100,000, 10% bond by issuing another $100,000, 12% bond issue.

(d) Acquired land by issuing a ten-year, 9%, $44,000 note payable.