Here is selected financial statement data regarding a company's balance sheet.

Liabilities and Stockholders' EquityDec. 31, 2018Dec. 31, 2017Liabilities:Bonds payable$ 15,300,000$ 20,300,000Total liabilities$ 15,300,000$ 20,300,000Stockholders' equity:Preferred stock$ 16,600,000$ 11,600,000Common stock600,000600,000Paid-in capital in excess of par value840,000840,000Retained earnings913,000799,000Total stockholders' equity$ 18,953,000$ 13,839,000

In the statement of cash flows, the significant non-cash activities section should show a significant non-cash activity for $