November 1, 2021, Apple sold $900000 of 12% 20-year bonds with semiannually interest payable on May 1 and November 1. The bonds were issued to yield 20%. Apple uses the effective interest method and has a December 31st year end. Apple will carry the bonds at fair value, all changes in the bonds' fair value are attributable to changes in general interest rates. Fair Value 12/31/21 = $1,000,000; Fair Value 12/31/22 = $990,000.

A. What are ALL the required Journal entries for Apple from November 1, 2021 through December 31, 2022 relating to the bonds including fair value accounting entries.

B. What would the effect on Apple's 2022 statement of cash flows by this bond issue under the SCF indirect method be?