Wong Textiles Ltd. entered into a lease obligation during 2023 to acquire a cutting machine. The amount recorded to the Right-of-Use Asset account and the corresponding Lease Liability 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 2023 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.