Which of the following transactions would be shown in the non−cash investing and financing activities section of the statement of cash? flows?
A. borrowed? $32,000 cash on a Note Payable
B. sold equipment with book value of? $8,000 in exchange for? $8,000 cash
C. issued? 15,000 shares of stock at? $3 per share
D. purchased a building in exchange for? 20,000 shares of Common Stock.