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Bonds were outstanding at the end of 2011 and were retired on 1/1/12 for 125,000. The cost of the bonds was 145,000. How does this

Bonds were outstanding at the end of 2011 and were retired on 1/1/12 for 125,000. The cost of the bonds was 145,000. How does this effect the cash flow statement and which sections?

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