Which of the Following Transactions Would Be Shown in the Noncash

Multiple Choice

Which of the following transactions would be shown in the noncash investing and financing activities section of the statement of cash flows?

A) Sold equipment with book value of $4,000 in exchange for $1,000 cash and a $3,000 note
B) Settled a long-term note payable by issuing common stock
C) Issued 10,000 shares of stock at $5 per share
D) Purchased land for a $20,000 down payment and a mortgage note for $180,000