2. Classifying Bond Transactions on Statement of Cash Flows Cambell Inc, issued $100,000,6%, 10-year bonds on January 1 for $86,580, with interest payments due annually at the end of each year. The amount of the discount amortization in year one is $926 using the effective interest method. Indicate the impact on the (a) operating activities section and the (b) financing activities section, of the current year statement of cash flows. The indirect method is used to report cash flows from operating activities. Note: Indicate a subtraction in the cash flow statement with a negative sign in the Amount column. Note: If an item is not listed separately or as a separate adjustment to net income in the statement of cash flows, enter a zero in the Amount column and "N/A" in the Cash Flow Section column