Wong Textiles Ltd. entered into a capital lease obligation during 2014 to acquire a cutting machine. The amount recorded to the Equipment under Capital Leases account and the corresponding Obligations under Capital Leases account was $85,000 at the date of signing the lease. Wong paid the first annual lease payment of $2,330 at the date of signing, and by the end of 2014 had recorded depreciation of $1,100 for the machine. Using the direct format, provide the necessary disclosure for these transactions on the statement of cash flows.