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 $190,000 of bonds, on which there was $1,900 of unamortized discount, for $198,000. b. Sold 12,000 shares of $20 par common stock for $38 per share. c. Sold equipment with a book value of $59,200 for $85,200. d. Purchased land for $502,000 cash. e. Purchased a building by paying $84,000 cash and issuing a $110,000 mortgage note payable. f. Sold a new issue of $300,000 of bonds at 99 . g. Purchased 4,900 shares of $45 par common stock as treasury stock at $90 per share. h. Paid dividends of $1.90 per share. There were 25,000 shares issued and 4,000 shares of treasury stock