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 $330,000 of bonds, on which there was $3,300 of unamortized discount, for $343,000. b. Sold 12,000 shares of $20 par common stock for $36 per share. c. Sold equipment with a book value of $64,300 for $92,600. d. Purchased land for $476,000 cash. e. Purchased a building by paying $53,000 cash and issuing a $110,000 mortgage note payable. f. Sold a new issue of $160,000 of bonds at 98. g. Purchased 3,100 shares of $25 par common stock as treasury stock at $48 per share. h. Paid dividends of $2.30 per share. There were 33,000 shares issued and 5,000 shares of treasury stock.

	Effect	Amount
a.		$fill in the blank 2
b.		$fill in the blank 4
c.		$fill in the blank 6
d.		$fill in the blank 8
e.		$fill in the blank 10
f.		$fill in the blank 12
g.		$fill in the blank 14
h.		$fill in the blank 16