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If $ 2 5 0 5 0 0 of bonds are issued during the year but $ 1 2 9 6 0 0 of old

If $250500 of bonds are issued during the year but $129600 of old bonds are retired during tire year, the statement of cash flows will show a(n)
net decrease in cash of $12,0900.
net gain on retirement of bonds of $120900.
increase in cash of $250500 and a decrease in cash of $129600.
net increase in cash of $120900.
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