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 $280,000 of bonds, on which there was $2,800 of unamortized discount, for $291,000. b. Sold 12,000 shares of $25 par common stock for $61 per share. c. Sold equipment with a book value of $54,300 for $78,200. d. Purchased land for $488,000 cash. ). Purchased a building by paying $60,000 cash and issuing a $110,000 mortgage note payable. f. Sold a new issue of $170,000 of bonds at 99 . g. Purchased 3,200 shares of $15 par common stock as treasury stock at $30 per share. h. Paid dividends of $1.60 per share. There were 27,000 shares issued and 4,000 shares of treasury stock. Horizontal Analysis The comparative accounts payable and long-term debt balances for a company follow. Based on this information, what is the amount and percentage of increase or decrease that would be shown on a balance sheet with horizontal analysis? Enter all answers as positive numbers