Samuel Company purchased as a short$-$term investment $$900,000$ of $6\%$ bonds, dated July $1,$ on July $1,2024.$ Management

intends to include the investment in a short$-$term, active trading portfolio. For bonds of similar risk and maturity the market yield

was $8\%.$ The price paid for the bonds was $$777,690$ on July $1,2024.$ Interest is received semiannually on June $30$ and December

Due to changing market conditions, the fair value of the bonds at December $31,2024,$ was $$790,000.$ The amount of cash

inflows $($outflows$)$ listed under operating activities related to the bond investment on statement of cash flows for the year ended

on December $31,2024$ should be:

$$(750,690)$

$$20,000$

$$(800,690)$

$$790,000$