Use the following information to calculate the cash from operating activities: 
Definitions:
Market Rate
The prevailing interest rate available in the marketplace or the typical price of a good or service in the open market.
Discount
A reduction applied to the regular price of goods or services, typically offered to prompt payment or to certain customers.
Bonds Payable
Long-term liabilities representing money owed by a company to bondholders, to be repaid by a specified date.
Issue Price
Issue price is the cost at which new securities are offered to the public by an issuer, determining the initial capital raised from the financial market.
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