Classifying Bond Transactions- Direct Method Cambell Inc. issued $180,000,6%, 10-year bonds on January 1 , for $155,844, with interest payments due annually at the end of each year. The amount of the discount amortization in year one is $1,667 using the effective interest method. Indicate the impact on the (a) operating activities section and the (b) financing activities section of the statement of cash flows, assuming the direct method in presenting cash flows from operating activities. - Note: Indicate a subtraction in the statement of cash flows with a negative sign in the Amount column. - Note: If an item is not included in the statement of cash flows, enter zero (leave blank) in the Amount column, and enter "N/A" in the Cash Flow Section column