Agee Technology, Inc., issued 9% bonds, dated January 1, with a face amount of $920 million on July 1, 2021, at a price of $870 million. For bonds of similar risk and maturity, the market yield is 10%. Interest is paid semi-annually on June 30 and December 31. Required: Prepare the journal entry to record interest at the effective interest rate at December 31. What would be the amount(s) related to the bonds that Agee would report in its statement of cash flows for the year ended December 31, 2021, if it uses the direct method? Complete this question by entering your answers in the tabs below. General Journal Cash Paid Prepare the journal entry to record interest at the effective interest rate at December 31. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) View transaction list Journal entry worksheet Record Interest payment at December 31, 2021. Note: Enter debits before credits. Date December 31 General journal Debit Credit Interest expense 4.4 Discount on bonds payable Cash 2.1 4.1