An entity has a balance of $51,484,977 in its bonds payable account as at December 31, 20x8. The coupon rate on the bonds is 3.5%. The bonds payable were issued on December 31, 20x0. The face value of the bonds is $50,000,000. The bonds mature on December 31, 20x20. On July 1, 20x9, the entity repurchased 40% of the bonds on the open market at 102. The bonds pay interest on June 30 and December 31. Required - What is the impact of the above on the Statement of Cash flow for the year ended December 31, 20x9? Assume the entity uses the indirect method