The Following Information Was Drawn from Eckerd Company's Balance Sheets $$\begin{array} { | l | r r | r r | } \hline & & 2014 & & 2013 \\\hline \text { Bonds payable } & \$ & 170,000 & \$ & 150,000 \\\hline\end{array}$$

The following information was drawn from Eckerd Company's balance sheets at the end of Year 2 and Year 1.New bonds in the amount of $50,000 were issued at par during Year 2. What is the amount of cash flow associated with the repayment of bond liabilities? $$\begin{array} { | l | r r | r r | } \hline & & 2014 & & 2013 \\\hline \text { Bonds payable } & \$ & 170,000 & \$ & 150,000 \\\hline\end{array}$$

A) $120,000
B) $150,000
C) $30,000
D) Cannot be determined