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:

Sold equipment with a book value of $45,200 for $65,100.

Sold a new issue of $270,000 of bonds at 99.

Retired $280,000 of bonds, on which there was $2,800 of unamortized discount, for $291,000.

Purchased 6,800 shares of $20 par common stock as treasury stock at $37 per share.

Sold 7,000 shares of $20 par common stock for $31 per share.

Paid dividends of $1.8 per share. There were 26,000 shares issued and 4,000 shares of treasury stock.

Purchased land for $464,000 cash.

Purchased a building by paying $89,000 cash and issuing a $90,000 mortgage note payable.