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 7,000 shares of $30 par common stock for $52 per share. c. Sold equipment with a book value of $47,000 for $67,700. d. Purchased land for $383,000 cash. e. Purchased a building by paying $52,000 cash and issuing a $110,000 mortgage note payable. f. Sold a new issue of $200,000 of bonds at 99. g. Purchased 5,200 shares of $15 par common stock as treasury stock at $28 per share. h. Paid dividends of $1.60 per share. There were 23,000 shares issued and 4,000 shares of treasury stock.

	Effect	Amount
a.		$fill in the blank 2
b.		$fill in the blank 4
c.		$fill in the blank 6
d.		$fill in the blank 8
e.		$fill in the blank 10
f.		$fill in the blank 12
g.		$fill in the blank 14
h.		$fill in the blank 16