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

Liabilities and Stockholders' Equity Dec. 31, 2018Dec. 31, 2017 Liabilities: Bonds payable$ 230,000$ 830,000 Total liabilities$ 230,000$ 830,000 Stockholders' equity: Preferred stock $1,530,000$ 930,000 Common stock4,800,0004,800,000 Paid-in capital in excess of par value 3,760,0003,760,000 Retained earnings 1,540,0001,180,000 Total stockholders' equity $11,630,000$ 10,670,000

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