Effect of Transactions on Cash Flows

State the effect (cash receipt or cash payment and amount) of each of the following transactions, considered individually, on cash flows:

Retired $210,000 of bonds, on which there was $2,100 of unamortized discount, for $218,000.

Sold 12,000 shares of $25 par common stock for $46 per share.

Sold equipment with a book value of $62,500 for $90,000.

Purchased land for $531,000 cash.

Purchased a building by paying $89,000 cash and issuing a $110,000 mortgage note payable.

Sold a new issue of $200,000 of bonds at 99.

Purchased 3,500 shares of $30 par common stock as treasury stock at $59 per share.

Paid dividends of $2.5 per share. There were 19,000 shares issued and 3,000 shares of treasury stock.

	Effect	Amount
a.		$
b.		$
c.		$
d.		$
e.		$
f.		$
g.		$
h.		$