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 $220,000 of bonds, on which there was $2,200 of unamortized discount, for $229,000. b. Sold 7,000 shares of $30 par common stock for $61 per share. c. Sold equipment with a book value of $50,800 for $73,200. d. Purchased land for $359,000 cash. e. Purchased a building by paying $47,000 cash and issuing a $110,000 mortgage note payable. f. Sold a new issue of $240,000 of bonds at 99. g. Purchased 2,500 shares of $35 par common stock as treasury stock at $69 per share. h. Paid dividends of $2.40 per share. There were 27,000 shares issued and 4,000 shares of treasury stock.