On January 1, 2021, Baddour, Inc., issued 10%, 12-year bonds with a face amount of $177 million. The bonds were priced at $155 million to yield 12%. Interest is paid semiannually on June 30 and December 31. Baddour's fiscal year ends September 30. 1. $ 789 X 875 % $ 2. Net bonds payable Interest payable Interest expense for fiscal 2021 Sale of bonds Cash interest paid $ 507 X 3. $ 472 X Inflow from financing activities 487 Outflow from operating activities $