Identify which of the following are non-cash financing and investing transactions.
1. Long-term bonds were retired by issuing common shares.
2. Recorded depreciation expense on the building.
3. A 3:2 share split was declared.
4. A cash dividend was declared and paid.
5. Merchandise was sold on credit.
6. Property, plant and equipment items were acquired by borrowing from the bank.
7. Borrowed cash from the bank and signed a long-term note payable.
8. Property taxes owed to the city were accrued.