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 "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

$\backslash$table$[[$Date$,$Item,Debit,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$January $1,$Balance,,,,$360,000],[$January $2,$Retire bonds,$72,000,,,288,000],[$June $30,$Issue bonds,,$216,000,,504,000]]$

$\backslash$table$[[$ACCOUNT Discount on Bonds Payable,ACCOUNT NO$.],[$Date$,$Item,Debit,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$January $1,$Balance,,,$16,200,],[$January $2,$Retire bonds,,$5,760,10,440,],[$June $30,$Issue bonds,$14,500,,24,940,],[$December $31,$Amortize discount,,$1,250,23,690,]]$

$\backslash$table$[[$Items $,$ Section of Statement of Cash Flows Added or Deducted Amount,,$],[$Retire bonds,,$]]$

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