State the effect (cash receipt or payment and amount) of each of the following transactions, considered individually, on cash flows:
a. Retired $400,000 of bonds, on which there was $3,000 of unamortized discount, for $411,000.
b. Sold 20,000 shares of $5 par common stock for $22 per share.
c. Sold equipment with a book value of $55,800 for $60,000.
d. Purchased land for $650,000 cash.
e. Purchased a building by paying $50,000 cash and issuing a $450,000 mortgage note payable.
f. Sold a new issue of $500,000 of bonds at 98.
g. Purchased 10,000 shares of $40 par common stock as treasury stock at $50 per share.
h. Paid dividends of $1.50 per share. There were 1,000,000 shares issued and 120,000 shares of treasury stock.