You are presented with the following data from Jake Doyle Inc. for the year ended 31 December 20X1.

JAKE DOYLE INC. Statement of Financial Position
As at 31 December	20X1	20X0	Change
Debits
Cash	$ 41,000	$ 32,000	$ 9,000
Accounts receivable	256,000	196,000	60,000
Inventory	342,000	393,000	(51,000)
Long-term investments		71,000	(71,000)
Property, plant, and equipment	1,105,000	960,000	145,000
Total debits	$1,744,000	$1,652,000
Credits
Accumulated depreciation	$ 484,000	$ 576,000	$ (92,000)
Accounts payable	124,500	201,500	(77,000)
Interest payable	3,250	3,500	(250)
Income tax payable	49,550	47,000	2,550
Bonds payable	300,000	180,000	120,000
Common shares	300,000	250,000	50,000
Retained earnings	482,700	394,000	88,700
Total credits	$1,744,000	$1,652,000
JAKE DOYLE INC. Statement of Comprehensive Income
For the year ended 31 December 20X1
Sales			$1,523,000
Cost of goods sold			(689,000)
Depreciation expense			(68,000)
Interest expense			(16,800)
Income tax expense			(55,000)
Other expenses			(457,200)
Loss on sale of operational assets			(7,200)
Gain on sale of investments			6,540
Net earnings and comprehensive income			$ 236,340

Additional information:

1. Sold property, plant, and equipment for cash. Cost of the assets was $236,000; net book value was $76,000.

2. Purchased equipment and exchanged unissued bonds payable of $120,000 in payment.

3. Purchased other equipment for cash.

4. Sold the long-term investments for cash.

Required:

1. Calculate cash paid for each of interest and income taxes. This is required under ASPE as separate disclosure.

2. Prepare the investing section of SCF and any disclosure notes for non-cash investing activities.