please write clearly

TRApp2-4 SCF-Financing Activities: Selected accounts from the SFP of Bonang Corp. at 31 December 20X5 and 20X4 are presented below (in thousands). Bonang reported earnings of $1,500 in 20X5. Bonds payable were retired during the year at 105. Discount amortization for the year was $30. A financing lease with a present value of $540 was recorded in 20X5; payments had been made under the lease contract by the end of the fiscal year. As at 31 December 20X5 20X4 $1,350 $2,100 Bonds payable, 7% Discount on bonds payable Lease liability (90) (210) 495 Common shares 900 690 Retained earnings 1.830 1,620 Required: List the items that would be included in the SCF from these accounts for 20X5. Include the appropriate section (operating. Page 1636 investing, or financing). List the non-cash item disclosure. Make logical assumptions about unexplained changes in accounts