a. Retired $330,000 of bonds, on which there was $3,300 of unamortized discount, for $343,000. b. Sold 12,000 shares of $20 par common stock for $30 per share. c. Sold equipment with a book value of $64,000 for $92,200. d. Purchased land for $306,000 cash. e. Purchased a building by paying $88,000 cash and issuing a $100,000 mortgage note payable. f. Sold a new issue of $300,000 of bonds at 99. g. Purchased 6,300 shares of $15 par common stock as treasury stock at $28 per share. h. Paid dividends of $2.50 per share. There were 26,000 shares issued and 4,000 shares of treasury stock. Effect a. Cash payment b. Cash receipt C. Cash receipt d. Cash payment e. Cash payment f. Cash receipt g. Cash payment h. Cash payment Amount 343,000