Effect of Transactions on Cash Flows

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

a$.$ Retired $$250,000$ of bonds, on which there was $$2,500$ of unamortized discount, for $$260,000.$

b$.$ Sold $7,000$ shares of $$20$ par common stock for $$36$ per share.

c$.$ Sold equipment with a book value of $$52,800$ for $$76,000.$

d$.$ Purchased land for $$471,000$ cash.

e$.$ Purchased a building by paying $$50,000$ cash and issuing a $$100,000$ mortgage note payable.

f$.$ Sold a new issue of $$260,000$ of bonds at $98.$

g$.$ Purchased $5,000$ shares of $$40$ par common stock as treasury stock at $$76$ per share.

h$.$ Paid dividends of $$2\mathrm{.}00$ per share. There were $31,000$ shares issued and $5,000$ shares of treasury stock.