State the effect (cash receipt or payment and amount) of each of the following transactions, considered individually, on cash flows:

a. Retired $300,000 of bonds, on which there was $4,000 of unamortized discount, for $303,000.

b. Sold 40,000 shares of $6 par common stock for $18 per share.

c. Sold equipment with a book value of $28,400 for $31,500.

d. Purchased land for $290,000 cash.

e. Purchased a building by paying $40,000 cash and issuing a $490,000 mortgage note payable.

f. Sold a new issue of $500,000 of bonds at 98.

g. Purchased 15,000 shares of $30 par common stock as treasury stock at $45 per share.

h. Paid dividends of $1.50 per share. There were 800,000 shares issued and 90,000 shares of treasury stock.