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 $320,000 of bonds, on which there was $3,200 of unamortized discount, for $333,000. b. Sold 12,000 shares of $15 par common stock for $23 per share. c. Sold equipment with a book value of $57,000 for $82,100. d. Purchased land for $464,000 cash. e. Purchased a building by paying $94,000 cash and issuing a $110,000 mortgage note payable. f. Sold a new issue of $300,000 of bonds at 99. g. Purchased 4,100 shares of $40 par common stock as treasury stock at $79 per share. h. Paid dividends of $1.70 per share. There were 24,000 shares issued and 4,000 shares of treasury stock. Effect a. Cash payment b. Cash receipt C. Cash receipt Amount 333,000 x x d. Cash payment e. Cash payment x f. Cash receipt g.. Cash payment h. Cash payment