On the basis of the details of the following bonds payable and related discount accounts, indicate the items to be reported in the $$Cash flows from $($used for$)$ financing activities$$ section of the statement of cash flows, assuming no gain or loss on retiring the bonds:

ACCOUNT Bonds Payable ACCOUNT NO$.$

Date Item Debit Credit Balance

Debit Balance

Credit

January $1$ Balance $500,000$

January $2$ Retire bonds $100,000400,000$

June $30$ Issue bonds $300,000700,000$

ACCOUNT Discount on Bonds Payable ACCOUNT NO$.$

Date Item Debit Credit Balance

Debit Balance

Credit

January $1$ Balance $22,500$

January $2$ Retire bonds $8,00014,500$

June $30$ Issue bonds $20,10034,600$

December $31$ Amortize discount $1,73032,870$

Items Section of Statement of Cash Flows Added or Deducted Amount

Retire bonds

Financing activities section

Deducted

$fill in the blank $3$

Issue bonds

Financing activities section

Added

$fill in the blank $6$

Amortization of discount

Operating activities section, if indirect method used

Added

$fill in the blank $9$