While Preparing a Statement of Cash Flows,you Encountered the Following

Essay

While preparing a statement of cash flows,you encountered the following transaction:
February 1,2011: Galvinize Corporation acquired a small office building in exchange for 5,000 shares of its own common stock; par value $10 per share; market value $15 per share.
A. Should this transaction be shown on the statement of cash flows?
A. Yes
B. Because it is a direct exchange, it is reported on the statement of cash flows in a supplemental schedule or note as "Office building, acquired for 5,000 shares of Galvinize Corporation's common stock, $75,000."
B. Why or why not?