Agee Technology, Incorporated, issued \9 bonds, dated January 1 , with a face amount of \\( \\$ 1,400 \\) million on July 1,2024 , at a price of \\( \\$ 1,370 \\) million. For bonds of similar risk and maturity, the market yield is \10. Interest is paid semi-annually on June 30 and December 31. Required: Prepare the joumal entry to record interest at the effective interest rate at December 31. What would be the amount(s) related to the bonds that Agee would report in its statement of cash flows for the year ended December 31, 2024 , if it uses the direct method? Prepare the journal entry to record interest at the effective interest rate at December 31 . Note: If no entry is required for a transaction/event, select \"No journal entry required\" in the first account field. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5). What would be the amount(s) related to the bonds that Agee would report in its statement of cash flows for the year ended December 31, 2024, if it uses the direct method? Note: Cash outflows should be indicated with a minus sign. Enter your answers in millions rounded to 1 decimal place (i.e, 5,500,000 should be entered as 5.5)