Most Solutions, Inc., issued 10% bonds, dated January 1, with a face amount of $640 million on January 1, 2011. The bonds mature in 2021 (10 years). For bonds of similar risk and maturity the market yield is 12%. Interest is paid semiannually on June 30 and December 31. Most recorded the sale as follows:
Required:
What would be the amount(s) related to the bonds that Most would report in its statement of cash flows for the year ended December 31,2011?