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 cash flows, assuming no gain or loss on retiring the bonds: Item Section of Statement of Cash Flows Added or Deducted Amount Retire bonds ________ ____________ $ ______ Issue bonds ___________ __________ $ ______ Amortization of discount ___________ __________ $ _______