On January 1, 2016, Baddour, Inc., issued 12% bonds with a face amount of $176 million. The bonds were priced at $154.4 million to yield 14%. Interest is paid semiannually on June 30 and December 31. Baddours fiscal year ends September 30.

3.	What amount(s) related to the bonds would Baddour report in its statement of cash flows for the year ended September 30, 2016? In which section(s) should the amount(s) appear? (Enter your answers in whole dollars.)