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A company reported that its bonds with a face value of $84,000 and a carrying value of $61,500 are retired for $73,000 cash. The amount

A company reported that its bonds with a face value of $84,000 and a carrying value of $61,500 are retired for $73,000 cash. The amount to be reported under cash flows from financing activities is:

($95,500)
($11,500)
($73,000)
$0. This is an operating activity.

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