The following selected information is avail-able for Smith & Co. Ltd., for the year ended 31 December 31 20X8:
1. Equipment with an original cost of $ 50,000 was sold for cash.
2. Other equipment was bought for cash.
3. There is no income tax expense.
4. Cash dividends were paid during the year as well as a $ 25,000 stock dividend that reduced retained earnings and increased common shares.
Present, in good form, the operating, investing, and financing section of the SCF for the year ended 31 December 20X8 as far as possible. Also list the non- cash transactions that would be separately disclosed.