=+e. Retired $250,000 of bonds, on which there was $2,500 of unamortized discount, for

$260,000.

f. Purchased land for $320,000 cash.

g. Paid dividends of $2.00 per share. There were 25,000 shares issued and 4,000 shares of treasury stock.

vh. Sold equipment with a book value of $50,000 for $72,000.