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:

1. Retired $310,000 of bonds, on which there was $3,100 of unamortized discount, for $322,000.
2. Sold 7,000 shares of $10 par common stock for $19 per share.
3. Sold equipment with a book value of $67,600 for $97,300.
4. Purchased land for $314,000 cash.
5. Purchased a building by paying $91,000 cash and issuing a $120,000 mortgage note payable.
6. Sold a new issue of $320,000 of bonds at 97.
7. Purchased 4,000 shares of $45 par common stock as treasury stock at $83 per share.
8. Paid dividends of $1.80 per share. There were 30,000 shares issued and 5,000 shares of treasury stock.

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