Analyzing Cash Flows: Bond Interest The records of Atlas Company showed bond interest expense (on the income statement) of $24,000 and a change in the bond interest payable, premium, and discount balances. To demonstrate the effect of these changes on cash outflow for bond interest (i.e., payments to creditors) reported under the direct cash flow method, six separate cases are used. Complete the table above for each separate case. Change in Change in Change in Interest Interest Unamortized Unamortized Case Expense Payable Discount Premium Cash Flows A $24,000 50 50 n/a $ B 24,000 600 (1,200) n/a $ 0 C 24,000 (600) (2.160) n/a $ 0 D 24,000 0 n/a $(2,400) $ O E 24,000 960 (1,200) n/a $ 0 F 24,000 (600) n/a (2.400) $ 0