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 financing activities' section of the statement of cash flows, assuming no gain or loss on retiring the bonds: ACCOUNT Bonds Payable ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Jan. 1 Balance 410,000 2 Retire bonds 82,000 328,000 June 30 Issue bonds 246,00D 574,000 ACCOUNT Discount on Bond Payable ACCOUNT NO Balance Date Item Debit Credit Debit Credit Jan. 1 18,450 Balance Retire bonds 2 6,550 11,890 June 30 Issue bonds 16,500 28,390 26,970 Dec. 31 Amortize discount 1,420 Items Section of Statement of Cash Flows Added or Deducted Amount Retire bonds Issue bonds Amortization of discount $