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 $51,200 for $73,700. Sold a new issue of $180,000 of bonds at 99. Retired $200,000 of bonds, on which there was $2,000 of unamortized discount, for $208,000. Purchased 4,900 shares of $35 par common stock as treasury stock at $69 per share. Sold 12,000 shares of $15 par common stock for $32 per share. Paid dividends of $1.7 per share. There were 34,000 shares issued and 5,000 shares of treasury stock. Purchased land for $374,000 cash. Purchased a building by paying $93,000 cash and issuing a $120,000 mortgage note payable. Effect Amount a. $ b. $ c. $ d. $ e. $ f. $ g. $ h. $