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 $290,000 of bonds, on which there was $2,900 of unamortized discount, for $302,000. b. Sold 12,000 shares of $25 par common stock for $44 per share. c. Sold equipment with a book value of $60,900 for $87,700. d. Purchased land for $382,000 cash. e. Purchased a building by paying $88,000 cash and issuing a $100,000 mortgage note payable. f. Sold a new issue of $150,000 of bonds at 98 . g. Purchased 2,400 shares of $35 par common stock as treasury stock at $68 per share. h. Paid dividends of $1.50 per share. There were 31,000 shares issued and 5,000 shares of treasury stock