On January 1, Year 1, DIBA Company had a balance of $412,000 in its Bonds Payable account. During Year 1, DIBA issued bonds with a $182,000 face value. There was no premium or discount associated with the bond issue. The balance in the Bonds Payable account on December 31, Year 1, was $246,000. Required a. Determine the cash outflow for the repayment of bond liabilities assuming that the bonds were retired at face value. b. Prepare the financing activities section of the Year 1 statement of cash flows. Complete this question by entering your answers in the tabs below. Required A Required B Determine the cash outflow for the repayment of bond liabilities assuming that the bonds were retired at face value. Cash outflow for the repayment of bond liabilities < Required A Required B > Required A Required B Prepare the financing activities section of the Year 1 statement of cash fl sign.) Cash flows from financing activities: Net cash flow from financing activities