The unclassified SFP accounts for Sorkin Corporation, which is a public company using IFRS, for the year ended December 31, 2019, and its statement of comprehensive income and statement of cash flows for the year ended December 31, 2020, are as follows:

Sorkin Corporation Statement of Financial Position Accounts December 31, 2019 ($ in millions)
Cash	$21
Accounts receivable	194
Inventory	200
Prepaid expenses	12
Investment in associate, Stoker Inc.	125
Land	150
Buildings and equipment	400
Accumulated depreciationbuildings and equipment	(120)
Patents	60
Accumulated amortizationpatents	(28)
Goodwill	60
Total assets	$1,074
Accounts payable	$ 65
Salaries and wages payable	11
Bond interest payable	4
Income tax payable	14
Deferred tax liability	8
Bonds payable	250
Common shares	495
Retained earnings	227
Total liabilities and shareholders' equity	$1,074

Sorkin Corporation Statement of Income Year Ended December 31, 2020 ($ in millions)
Revenues:
Sales revenue	$410
Unrealized gain on FV-NI investments	5
Investment income from associate	11	$426
Expenses and losses:
Cost of goods sold	158
Administrative expenses	22
Salaries and wages expense	65
Depreciation and amortization expense	21
Bond interest expense	28
Loss on damaged equipment	18
Loss on impairment of goodwill	20	332
Income before income tax		94
Income tax		27
Net income		$67

Sorkin Corporation Statement of Cash Flows (Indirect Method) For the Year Ended December 31, 2020 ($ in millions)
Cash flows from operating activities
Net income		$67
Add back (deduct) non-cash revenues and expenses:
Investment income from associate Stoker Inc.	(11)
Dividends received from associate Stoker Inc.	6
Loss on damaged equipment	18
Depreciation expense	19
Unrealized gain on FV-NI investments	(5)
Amortization of patent	2
Amortization of bond discount	3
Loss on impairment of goodwill	20	52
Add (deduct) changes in non-cash working capital:
Decrease in accounts receivable 4
Purchase of FV-NI investments	(25)
Increase in inventories	(5)
Decrease in prepaid expenses	2
Decrease in accounts payable	(15)
Decrease in salaries and wages payable	(5)
Increase in deferred tax liability	3
Increase in bond interest payable	4
Decrease in income taxes payable	(2)	(39)
Net cash provided by operating activities	80
Cash flows from investing activities:
Proceeds from disposal of damaged equipment	10
Purchase of land (Note 1)	(23)
Net cash used by investing activities		(13)
Cash flows from financing activities:
Dividends paid	(7)
Redemption of serial bonds	(60)
Issuance of preferred shares	75
Repurchase of common shares	(9)
Net cash used by financing activities		(1)
Net increase in cash		66
Cash, January 1, 2020		21
Cash, December 31, 2020		$87

Note 1. Non-cash investing and financing activities

1. During the year, land was acquired for $46 million in exchange for $23 million in cash and a $23-million, four-year, 10% note payable to the seller.
2. Equipment was acquired through a finance lease that was capitalized initially at $82 million.

Additional information:

1. The investment income represents Sorkin's reported income from its 35%-owned associate Stoker Inc. Sorkin received a dividend from Stoker during the year.
2. Early in 2020, Sorkin purchased shares for $25 million as an FV-NI investment. There were no sales of these shares during 2020, nor were any dividends received from this investment.
3. Equipment that originally cost $70 million became unusable due to a flood. Most major components of the equipment were unharmed and were sold together for $10 million. Sorkin had no insurance coverage for the loss because its insurance policy did not cover floods.
4. Reversing differences in the year between pre-tax accounting income and taxable incomeresulted in an increase in future taxable amounts, causing the deferred tax liability to increase by $3 million.
5. On December 30, 2020, land costing $46 million was acquired by paying $23 million cash and issuing a $23-million, four-year, 10% note payable to the seller. No repayments of principal were made on the note during 2020.
6. Equipment was acquired through a 15-year financing lease. The present value of minimum lease payments was $82 million when signing the lease on December 31, 2020. Sorkin made the initial lease payment of $2 million on January 1, 2021.
7. Serial bonds with a face value of $60 million were retired at maturity on June 20, 2020. In order to finance this redemption and have additional cash available for operations, Sorkin issued preferred shares for $75 million cash.
8. In February, Sorkin issued a 4% stock dividend at the shares' fair value (4 million shares). The market price of the common shares was $7.50 per share at the date of the declaration of the dividend.
9. In April 2020, 1 million common shares were repurchased for $9 million. The weighted average original issue price of the repurchased shares was $12 million.

Question:

a. How would the statement of cash flows differ if the terms on the purchase of land had been essentially the same except that the financing for the note payable had been negotiated with a mortgage company instead of the seller of the land?