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 $290,000 of bonds, on which there was $2,900 of unamortized discount, for $302,000. b. Sold 12,000 shares of $20 par common stock for $49 per share. c. Sold equipment with a book value of $48,000 for $69,100. d. Purchased land for $305,000 cash. e. Purchased a building by paying $48,000 cash and issuing a $120,000 mortgage note payable. f. Sold a new issue of $210,000 of bonds at 98. g. Purchased 5,100 shares of $40 par common stock as treasury stock at $78 per share. h. Paid dividends of $2.30 per share. There were 21,000 shares issued and 3,000 shares of treasury stock. Effect a. b. Cash payment Cash receipt C. d. e. f. 9. h. Amount 000000