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An observer on Earth's equator would find
Bonds Payable
Long-term liabilities represented by bonds that a company is obligated to pay back at a specified maturity date, including principal and interest.
Operating Activities
Activities that relate directly to the operation of the business for producing and delivering goods and/or services, reflected in the cash flow statement.
Issuing Debt
The process a company or government undergoes to raise funds by selling bonds or other financial instruments to investors.
Financing Activities
Activities that result in changes in the size and composition of the contributed equity and borrowings of a company, usually reported on the cash flow statement.
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