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. Sold equipment with a book value of $44,800 for $64,500.

b. Sold a new issue of $160,000 of bonds at 97.

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

d. Purchased 6,000 shares of $35 par common stock as treasury stock at $65 per share.

e. Sold 7,000 shares of $10 par common stock for $17 per share.

f. Paid dividends of $1.50 per share. There were 34,000 shares issued and 5,000 shares of treasury stock.

g. Purchased land for $425,000 cash.

h. Purchased a building by paying $95,000 cash and issuing a $120,000 mortgage note payable.

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