Selected accounts from the SFP of Norelco Limited at 31 December 20X4 and 20X5 are presented below. Norelco reported earnings of $283,000 in 20X5. There was a new $141,700 of notes payable this year that was direct financing (a note issued by the vendor) for a piece of machinery. As at 31 December Nobos payable, long-term Common shares Retained earnings 20x5 $455,800 304,200 619,000 2004 $710.500 233.600 548,800 Required: 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. Operating activities Financing activities Notes payable As on 20X4 As on 20x5 Repayment of notes payable Common shares As on 20X4 As on 20x5 Cash received for common shares Dividend paid for retained earings: Retained earnings as on 20X4 Retained earnings as on 20x5 Total Compute the non-cash item disclosure. Note payable for machinery