Agee Technology, Inc., issued 9% bonds, dated January 1, with a face amount of $390 million on July 1, 2011, at a price of $382 million. For bonds of similar risk and maturity, the market yield is 10%. Interest is paid semiannually on June 30 and December 31. a) Prepare the journal entry to record interest at December 31. (Do not round your intermediate calculations. Enter your answers in millions rounded to 2 decimal places. Omit the "$" sign in your response.) b) 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, 2011, if it uses the direct method? (Do not round your intermediate calculations. Enter your answers in millions rounded to 2 decimal places. Input all amounts as positive values.Omit the "$" sign in your response.)