Selected accounts from the SFP of MNN Limited at $31$ December $204$ and $205$ are presented below. Depreciation was $$42,200$ for equipment, $$65,300$ for buildings, and $$82,600$ for machinery. A new machine was purchased in $205,$ with $25\%$ of the price paid in cash and the other $75\%$ financed directly by the vendor through a long$-$term note. Other assets were purchased for cash.

$\backslash$table$[[$As at $31$ December,$205,204$