Most Solutions, Inc., issued 10% bonds, dated January 1, with a face amount of $480 million on January 1, 2021. The bonds mature in 2031 (10 years). For bonds of similar risk and maturity the market yield is 12%. Interest expense is recorded at the effective interest rate. Interest is paid semiannually on June 30 and December 31. Most recorded the sale as follows:

January 1, 2021
Cash (price)	424,942,080
Discount on bonds (difference)	55,057,920
Bonds payable (face amount)		480,000,000

Required: What would be the amount(s) related to the bonds that Most would report in its statement of cash flows for the year ended December 31, 2021? (List any cash outflow with a minus sign. Enter your answers in whole dollars.)

Most Solutions, Inc., issued 10% bonds, dated January 1, with a face amount of $480 million on January 1, 2021. The bonds mature in 2031 (10 years). For bonds of similar risk and maturity the market yield is 12%. Interest expense is recorded at the effective interest rate. Interest is paid semiannually on June 30 and December 31. Most recorded the sale as follows:

January 1, 2021
Cash (price)	424,942,080
Discount on bonds (difference)	55,057,920
Bonds payable (face amount)		480,000,000

Required: What would be the amount(s) related to the bonds that Most would report in its statement of cash flows for the year ended December 31, 2021? (List any cash outflow with a minus sign. Enter your answers in whole dollars.)

Cash inflow from financing activities
Cash inflow from investing activities
Cash inflow from operating activities