2-71 Cash Flows LO7 The records of Atlas Company showed bond interest expense (on the income statement) of $20,000 and a change in the bond interest payable, premium, and discount balances. To demonstrate the effect of these changes on cash outflow for bond interest (i.c., payments to creditors) reported under the direct cash flow method, six separate cases are used Case Change in Unamortized Discount Change in Unamortized Premium Cash Flows A B C. D E F Interest Change in Expense Interest Payable $20,000 $0 20,000 500 20,000 (500) 20,000 0 20,000 800 20,000 (500) 0 (1.000) (1 800) n/a (1.000) n/a nya n/a n/a $(2.000) Iva (2.000) Required Complete the table above for each separate case. Assume the only change affecting the unamortized premium and discount accounts is amortization for the period