Plano Corporation Presented the Following Account Balances for 2010 and 2009

Plano Corporation presented the following account balances for 2010 and 2009:
$\begin{array}{lrr} & \text { December } 31,2010 & \text { December 31, 2009 } \\& & \\\text { Dividends payable } & \$ 20,000 & \$ 25,000 \\\text { Additional Paid-in-Capital } & \$ 580,000 & \$ 230,000 \\\text { Treasury Stock } & \$ 185,000 & \$ 100,000 \\\text { Equipment } & \$ 800,000 & \$ 700,000 \\\text { Accumulated Depreciation } & \$ 225,000 & \$ 140,000 \\\text { Common Stock } & \$ 630,000 & \$ 560,000 \\\text { Long-Term Notes Payable } & \$ 225,000 & \$ 125,000\end{array}$

Additional information:
1. Cash thands af 20,000 were declared an December 15, 2010, payable an January $15,2011 .$
2. The campany issued To,000 shares of $\$ 1$ par value camman stock during $2010 .$
3. The campary repurchased 34,000 shares of its awn comman stock during the period. Nateasury stack was sold during the peridd.
4. Additional equipment was purchased by issuing a 100,000 long-term note payable.
Required:
1.Prepare the financing section of Plano's 2010 statement of cash flows.
2.Indicate if any of the events will be reported as a significant noncash transaction.