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: a. Retired $200,000 of bonds, on which there was $2,000 of unamortized discount, for $208,000. b. Sold 7,000 shares of $20 par common stock for $34 per share: c. Sold equipment with a book value of $54,200 for $78,000. d. Purchased land for $385,000 cash. e. Purchased a building by paying $57,000 cash and issuing a $120,000 mortgage note payable. f. Sold a new issue of $260,000 of bonds at 97. 9. Purchased 2,800 shares of $25 par common stock as treasury stock at $46 per share. h. Paid dividends of $1.50 per share. There were 29,000 shares issued and 5,000 shares of treasury stock