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 $320,000 of bonds, on which there was $3,200 of unamortized discount, for $333,000.
2. Sold 12,000 shares of $30 par common stock for $58 per share.
3. Sold equipment with a book value of $56,900 for $81,900.
4. Purchased land for $439,000 cash.
5. Purchased a building by paying $81,000 cash and issuing a $100,000 mortgage note payable.
6. Sold a new issue of $270,000 of bonds at 99.
7. Purchased 5,000 shares of $45 par common stock as treasury stock at $84 per share.
8. Paid dividends of $1.90 per share. There were 25,000 shares issued and 4,000 shares of treasury stock.

By Effects (cash payment or receits) :

a)

b)

c)

d)

e)

f)

g)

h)

By Amounts:

a)

b)

c)

d)

e)

f)

g)

h)