A Company Acquired Land by Issuing Common Shares

A company acquired land by issuing common shares.How should this transaction be disclosed when a statement of cash flows is prepared?

A) in a supplemental schedule of noncash investing and financing activities or in a note
B) as a investing activity (for the acquisition of land) and as a financing activity (for the issuance of shares)
C) in a separate section of the statement of cash flows
D) does not need to be disclosed