The following information was taken from the 2024 financial statements of Novak Corporation: In 2024 , the following bonds payable transactions occurred: - A $716000 payment was made to retire bonds payable with a face amount of $790000. - Bonds payable with a face amount of $322000 were issued in exchange for equipment. In its statement of cash flows for the year ended December 31,2024 , what amount should Novak report as proceeds from the issuance of bonds payable? $5162000$4518000$4050000$4446000