On Janusry 1, Year 1, DieA Company had a balance or $512,000 in its Aonds Payable account. During Year 1 . OiBA lssued bonds wath a 5192,000 face value. There was no premium or discount associated with the bend issue. The balance in the Bonds Payabie account on December 31, Year 1, was $215,000 Required a. Determine the cash outfiow for the repayment of bond liabilities assuming that the bonds were retired at face yalue. b. Prepare the financing activities section of the Year 1 statement of cash flows: Note: Amounts to be deducted should be indicated with a minus sign