An Example of a Transaction That Must Be Disclosed as a Noncash

An example of a transaction that must be disclosed as a noncash investing and financing activity includes:

A) The retirement of debt by issuance of equity.
B) The purchase of long-term assets financed by a cash down payment and a note payable to the seller for the balance.
C) The leasing of assets in a transaction that qualifies as a capital lease.
D) The purchase of noncash assets in exchange for equity or debt securities.
E) All of the choices are examples of noncash investing and financial activities.