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 $230,000 of bonds, on which there was $2,300 of unamortized discount, for $239,000. b. Sold 12,000 shares of $15 par common stock for $32 per share. c. Sold equipment with a book value of $53,500 for $77,000. d. Purchased land for $316,000 cash. e. Purchased a building by paying $76,000 cash and issuing a $110,000 mortgage note payable. f. Sold a new issue of $270,000 of bonds at 97. g. Purchased 5,500 shares of $45 par common stock as treasury stock at $81 per share. h. Paid dividends of $2.10 per share. There were 21,000 shares issued and 3,000 shares of treasury stock. b. c. d. e. f. 9. h. Effect Amount 000000