If salaries payable was $100,000 at the beginning of the year and $75,000 at the end of the year, should $25,000 decrease be added to or deducted from income to determine the amount of cash flows from...

If salaries payable was $100,000 at the beginning of the year and $75,000 at the end of the year, should $25,000 decrease be added to or deducted from income to determine the amount of cash flows from operating activities by the indirect method? Explain

A corporation issued $2,000,000 of 20-year bonds for cash at 98. How would the transaction be reported on the statement of cash flows?