Reporting Issuance and Retirement of Long$-$Term Debt

On the basis of the details of the following bonds payable and related discount accounts, indicate the items to be reported in the Financing Activities section of the statement of cas flows, assuming no gain or loss on retiring the bonds:

ACCOUNT Bonds Payable

ACCOUNT NO$.$

$\backslash$table$[[$Date$,$Item,Debit,Credit,Balance$],[$Debit$,$Credit$],[$Jan$.,1,$Balance,,,,$750,000],[,2,$Retire bonds,$150,000,,,600,000],[$June$,30,$Issue bonds,,$450,000,,1,050,000$