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 2012 1 Balance 2 Retire bonds Jan. June 30 ssue bonds ACCOUNT Discount on Bond Payable 800,000 640,000 1,120,000 160,000 480,000 ACCOUNT NO. Balance Date Item Debit Credit Debit Credit 2012 Jan. 1 Baance 2 Retire bonds 36,000 12,800 23,200 55,200 2,800 52,400 32,000 June 30 ssue bonds Dec. 3 Amortize discount