medium · Financial Accounting statement-of-cash-flows

During the year, Zenith Inc. issued bonds at a discount. The Interest Expense recorded was $85,000, but the actual cash paid for interest was $80,000.

How is this $5,000 difference handled in the operating section of the cash flow statement?

  1. Added to Net Income
  2. Subtracted from Net Income
  3. Ignored in the indirect method
  4. Reported as a financing outflow

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