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 $190,000 of bonds, on which there was $1,900 of unamortized discount, for $198,000. b. Sold 7,000 shares of $30 par common stock for $61 per share. c. Sold equipment with a book value of $62,300 for $89,700. d. Purchased land for $505,000 cash. e. Purchased a building by paying $92,000 cash and issuing a $100,000 mortgage note payable. f. Sold a new issue of $150,000 of bonds at 99 . g. Purchased 3,000 shares of $45 par common stock as treasury stock at $87 per share. h. Paid dividends of $2.20 per share. There were 19,000 shares issued and 3,000 shares of treasury stock