A13-26 Partial Statement of Cash Flows: The following balances are from the statement of financial position of Merit Ltd. 20x9 20X8 Account Bonds payable, 7% Discount on bonds payable Bonds payable, 6.5% Discount on bonds payable Bonds payable,725% Discount on bonds payable $17,000,000 $20,000,000 152,500 4,000,000 10,000,000 61,500 116,800 21,300 5,000,000 132,000 0