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:

1. Retired $270,000 of bonds, on which there was $2,700 of unamortized discount, for $281,000.
2. Sold 7,000 shares of $10 par common stock for $17 per share.
3. Sold equipment with a book value of $67,300 for $96,900.
4. Purchased land for $424,000 cash.
5. Purchased a building by paying $63,000 cash and issuing a $100,000 mortgage note payable.
6. Sold a new issue of $280,000 of bonds at 98.
7. Purchased 6,300 shares of $40 par common stock as treasury stock at $74 per share.
8. Paid dividends of $2.30 per share. There were 24,000 shares issued and 4,000 shares of treasury stock.

Effect (Cash payment/ Cash receipt) Amount $