Moore Company is preparing its statement of cash flows for the current year. During the year, the company retired two issuances of debt and properly recorded the transactions. These transactions were as follows:

1. Paid cash of $15,200 to retire bonds payable with a face value of $17,000 and a book value of $15,600.
2. Paid cash of $40,000 to retire bonds payable with a face value of $37,000 and a book value of $39,000.

Required:

Record, in journal entry form, the entries that Moore would make for the preceding transactions on its spreadsheet to prepare its statement of cash flows. If an amount box does not require an entry, leave it blank.

	DESCRIPTION	DOC. NO.	POST. REF.	DEBIT	CREDIT
(1)	Bonds PayableDiscount on Bonds PayableGain on Retirement of DebtLoss on Retirement of DebtPremium on Bonds PayableBonds Payable			fill in the blank 2	fill in the blank 3
	Bonds Interest PayableBonds PayableDiscount on Bonds PayableLoss on Retirement of DebtPremium on Bonds PayableDiscount on Bonds Payable			fill in the blank 5	fill in the blank 6
	Cash Flows from Financing Activities:
	Bonds Interest PayableBonds PayableLoss on Retirement of DebtPayment to Retire BondsPremium on Bonds Payable			fill in the blank 8	fill in the blank 9
	Net Cash Flow from Operating Activities:
	Bonds Interest PayableBonds PayableGain on Retirement of DebtLoss on Retirement of DebtPremium on Bonds Payable			fill in the blank 11	fill in the blank 12
(2)	Bonds Interest PayableBonds PayableDiscount on Bonds PayableGain on Retirement of Debt Loss on Retirement of Debt			fill in the blank 14	fill in the blank 15
	Bonds Interest PayableDiscount on Bonds PayableGain on Retirement of DebtPayment to Retire BondsPremium on Bonds Payable			fill in the blank 17	fill in the blank 18
	Net Cash Flow from Operating Activities:
	Bonds Interest PayableDiscount on Bonds PayableGain on Retirement of DebtLoss on Retirement of DebtPremium on Bonds Payable			fill in the blank 20	fill in the blank 21
	Cash Flows from Financing Activities:
	Bonds PayableGain on Retirement of DebtLoss on Retirement of DebtPayment to Retire BondsPremium on Bonds Payable			fill in the blank 23	fill in the blank 24