Sol Company issued bonds with a face value of $900,000 at 110. The bonds will mature in 5 years. Interest at 8% was payable in cash on December 31 of each year. The premium will be amortized using the straight-line method. Based on this information, the amount of interest expense shown on the 2014 income statement and the cash flow from operating activities shown on the 2014 statement of cash flows would be.