Selected accounts from the SFP of MNN Limited at 31 December 204 and 205 are presented below. Depreciation was $66,800 for equipment, $116,600 for buildings, and $167,100 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. Required: 1. List the items that would be included in the SCF from these accounts for 20X5. Assume indirect method is used to calculate operating activities section. \begin{tabular}{|l|l|} \hline Investing activities: & \\ \hline Equipment: & \\ \hline As on 20X4 & \\ \hline & \\ \hline As on 20X5 & \\ \hline Cash paid for equipment & \\ \hline Buildings: & \\ \hline As on 20X4 & \\ \hline & \\ \hline & \\ \hline As on 20X5 & \\ \hline & \\ \hline Machinery: & \\ \hline As on 204 & \\ \hline & \\ \hline & \\ \hline As on 205 & \\ \hline Cost of machinery purchased & \\ \hline Percentage of cash in total purchase & \\ \hline Cash paid for machinery & \\ \hline \end{tabular}