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 $$300,000$ of bonds, on which there was $$4,000$ of unamortized discount, for $$303,000.$

b$.$ Sold $40,000$ shares of $$6$ par common stock for $$18$ per share.

c$.$ Sold equipment with a book value of $$28,400$ for $$31,500.$

d$.$ Purchased land for $$290,000$ cash.

e$.$ Purchased a building by paying $$40,000$ cash and issuing a $$490,000$ mortgage note payable.

f$.$ Sold a new issue of $$600,000$ of bonds at $98.$

g$.$ Purchased $15,000$ shares of $$30$ par common stockas treasury stock at $$45$ per share.

h$.$ Paid dividends of $$1\mathrm{.}50$ per share. There were $800,000$ shares issued and $90,000$ shares of treasury stock.