b. Cash receipt $600,000 EX 13-2 Effect of transactions on cash flows Obj. 1 State the effect (cash receipt or cash payment and amount) of each of the following transactions, considered individually, on cash flows: a. Retired $500,000 of bonds, on which there was $4,000 of unamortized discount, for $510,000. b. Sold 20,000 shares of $5 par common stock for $30 per share. Sold equipment with a book value of 500,900 for $72.400 d. Purchased land for $825,000 cash. e Purchased a building by paying $30,000 cash and issuing a $570,000 mortgage note payable. Sold a new issue of $400,000 of bonds at 98. 9. Purchased 10,000 shares of $10 par common stock as treasury stock at $22.50 per share. h. Poid dividends of $1.25 per share. There were 1,000,000 shares issued and 180,000 shares of treasury stock