Indicate how each of the following should be presented in ABC Company's Statement of Cash Flows for the year ended December 31, 2013. Be sure to indicate the amount of each cash flow and whether it represents an inflow or outflow as well as how it should be classified
1) The company capitalized cash construction costs of $600,000 on a new warehouse
2) The construction costs were partially paid from the proceeds of serial bonds issued at par in the amount of $500,000 during the year
3) ABC incurred $25,000 in bond issue costs for the serial bonds
4) Interest payments on the bonds totaled $47,500 during the year which was capitalized as part of the cost of the new warehouse