On the balance sheet it states that bonds payable is $32,000 and Discount on bonds payable is $2000. When it says that the company retired the bond at net book value, does that mean they cashed out $30,000 and that's the amount that goes into the Cash Flow Statement or does $32,000 go in the Cash Flow Statement and $2000 under Loss on retirement of bond?

Question

On the balance sheet it states that bonds payable is $32,000 and Discount on bonds payable is $2000.  When it says that the company retired the bond at net book value, does that mean they cashed out $30,000 and that's the amount that goes into the Cash Flow Statement or does $32,000 go in the Cash Flow Statement and $2000 under Loss on retirement of bond?