12. Your Company issued a $100,000 face value bond on January 1,2017 . The bond was issued at par and carried a 20 -year term to maturity. It had a 3% stated rate of interest that was payable in cash on December 31st of each year. How would the issuing of the bond appear on the income statement and the statement of cash flows on the December 31 ? Show the impact, in dollar amounts and direction