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 $44,100 for $63,500.

Sold a new issue of $180,000 of bonds at 99.

Retired $310,000 of bonds, on which there was $3,100 of unamortized discount, for $322,000.

Purchased 4,700 shares of $20 par common stock as treasury stock at $40 per share.

Sold 7,000 shares of $25 par common stock for $39 per share.

Paid dividends of $2.30 per share. There were 34,000 shares issued and 5,000 shares of treasury stock.

Purchased land for $545,000 cash.

Purchased a building by paying $70,000 cash and issuing a $110,000 mortgage note payable.

	Effect	Amount
a.	Select Cash payment or Cash receipt	$
b.	SelectCash payment or Cash receipt	$
c.	SelectCash payment or Cash receipt	$
d.	SelectCash payment or Cash receipt	$
e.	SelectCash payment or Cash receipt	$
f.	SelectCash payment or Cash receipt	$
g.	SelectCash payment or Cash receipt	$
h.	SelectCash payment or Cash receiptI	$