Selected accounts from the SFP of Passen Limited at 31 December 20x8 and 20x7 are presented below. Passen reported earnings of $169,000 in 20X8. There was a stock dividend recorded, valued at $84,500 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 Cash dividends payable Bonds payable Common shares Retained eamings 20x8 20X7 $ 33,800 $ 20,200 1,521,000 841,600 676,000 168.400 380,300 421,100 Required List the items that would be included in the SCF from these accounts for 20X8. Assume indirect method is used to calculate operating activities section. (Enter all values as positive.) Operating activities Financing activities Bonds payable As on 20X7 As on 20X8 Issuance of bonds payable Common shares As on 20X7 As on 20X8 Cash received for common shares Dividend paid for retained earnings: Retained earnin gs as on 20x7 Retained earnings as on 20X8 Dividends payable Total