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 $$320,000$ of bonds, on which there was $$3,200$ of unamortized discount, for $$333,000.$

b$.$ Sold $7,000$ shares of $$10$ par common stock for $$25$ per share.

c$.$ Sold equipment with a book value of $$51,000$ for $$73,400.$

d$.$ Purchased land for $$453,000$ cash.

e$.$ Purchased a building by paying $$81,000$ cash and issuing a $$120,000$ mortgage note payable.

f$.$ Sold a new issue of $$210,000$ of bonds at $97.$

g$.$ Purchased $5,200$ shares of $$15$ par common stock as treasury stock at $$29$ per share.

h$.$ Paid dividends of $$1\mathrm{.}80$ per share. There were $28,000$ shares issued and $4,000$ shares of treasury stock.

Effect

a$.$

b$.$ Cash receipt

c$.$

d$.$

e$.$

f$.$

g$.$

h$.$