Selected accounts from the SFP of MNN Limited at 31 December 20X4 and 20X5 are presented below. Depreciation was $ 40,000 for equipment, $ 60,000 for buildings, and $ 75,000 for machinery. A new machine was purchased in 20X5, with 25% of the price paid in cash and the other 75% financed directly by the vendor through a long- term note. Other assets were purchased for cash.

Required:
List the items that would be included in the SCF from these accounts for 20X5. Include the appropriate section (operating, investing, or financing). Also list the non- cash item disclosure.

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20X4 $400,000 200,000 210,000 As at 31 December 20X5 Equipment, net of accumulated depreciation Buildings, net of accumulated depreciation Machinery, net of accumulated depreciation $530,000 700,000 560,000