On the basis of the details of the following bonds payable and related discount accounts, indicate the items to be reported in the financing section of the statement of cash flows, assuming no gain or loss on retiring thebonds:

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ACCOUNT Bonds Payable ACCOUNT NO Balance Date Item Debit Credit Debit Credit 2006 Jan Jan July 30 ssue bonds 1Balance 3 Retire bonds 150,000 102,000 302,000 48,000 200,000 ACCOUNT Discount on Bonds Payable 2006 Jan Jan July 30 ssue bonds Dec ACCOUNT NO 1 Balance 3 Retire bonds 12,000 8,000 23,000 21,800 4,000 15,000 31 Amortize discount 1,200