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 $340,000 of bonds, on which there was $3,400 of unamortized discount, for $354,000. b. Sold 7,000 shares of $15 par common stock for $31 per share. c. Sold equipment with a book value of $58,300 for $84,000. d. Purchased land for $523,000 cash. e. Purchased a building by paying $81,000 cash and issuing a $90,000 mortgage note payable. f. Sold a new issue of $250,000 of bonds at 99 . g. Purchased 5,800 shares of $35 par common stock as treasury stock at $67 per share. h. Paid dividends of $2.00 per share. There were 27,000 shares issued and 4,000 shares of treasury stock