Selected accounts from the SFP of MNN Ltd. at 31 December 20X4 and 20X5 are presented below. Depreciation was $40,000 for equipment, $60,000 for buildings, and $75,000 for machinery. A new machine was purchased in 20X5, 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.

As at 31 December	20X5	20X4
Equipment, net of accumulated depreciation	$530,000	$400,000
Buildings, net of accumulated depreciation	700,000	200,000
Machinery, net of accumulated depreciation	560,000	210,000

Required:

List the items that would be included in the SCF from these accounts for 20X5. Include the appropriate section (operating, investing, or financing). Use the indirect method of presentation in the operating activities section. Also list the non-cash item disclosure.