Selected accounts from the SFP of Passen Limited at $31$ December $20$X$8$ and $20$X$7$ are presented below. Passen reported earnings of $$172,000$ in $20$X$8.$ There was a stock dividend recorded, valued at $$86,000$ that reduced retained earnings and increased common shares.

There was also a cash dividend declared and common shares issued for cash.

As at $31$ December $20$X$820$X$7$

Cash dividends payable $ $34,400$ $ $20,600$

Bonds payable $1,548,000858,300$

Common shares $688,000171,700$

Retained earnings $387,000429,300$

Required:

List the items that would be included in the SCF from these accounts for $20$X$8.$ Assume indirect method is used to calculate operating activities section.

Compute the non$-$cash item disclosure.