Wong Textiles Ltd. entered into a capital lease obligation during 2017 to acquire a cutting machine. The amount recorded to the Equipment under Lease account and the corresponding Obligations under Lease account was $85,000 at the date of signing the lease. Wong made the first annual lease payment of $2,330 at the date of signing, and by the end of 2017 had recorded depreciation of $1,100 for the machine. Provide the necessary disclosure for these transactions on the statement of cash flows prepared using the direct method. Wong follows IFRS and records its interest payments as a financing activity.