Effect of Transactions on Cash Flows State the efect(ash receipt or payment and amount) of each of the following transations, considered individull a. Retired $250,000 of bonds, on which there was $2,500 of unamortized discount, for $260,000. b. Sold 12,000 shares of $15 par common stock for $35 per share. c. Sold equipment with a book value of $64,200 for $92,400. d. Purchased land for $493,000 cash. e. Purchased a building by paying $62,000 cash and issuing a $110,000 mortgage note payable. f. Sold a new issue of $190,000 of bonds at 99. g. Purchased 4,500 shares of $20 par common stock as treasury stock at $37 per share. h. Paid dividends of $2.20 per share. There were 29,000 shares issued and 5,000 shares of treasury stock. Effect Amount a. b. C, d. e. h