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 $300,000 of bonds, on which there was $3,000 of unamortized discount, for $312,000. b. Sold 12,000 shares of $15 par common stock for $30 per share. c. Sold equipment with a book value of $64,100 for $92,300. d. Purchased land for $379,000 cash. e. Purchased a bullding by paying $47,000 cash and issuing a $90,000 mortgage note payable. f. Sold a new issue of $190,000 of bonds at 99 . 9. Purchased 3,400 shares of $35 par common stock as treasury stock at $66 per share. h. Paid dividends of $1.90 per share. There were 18,000 shares issued and 3,000 shares of treasury stock