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 $180,000 of bonds, on which there was $1,800 of unamortized discount, for $187,000. b. Sold 7,000 shares of $20 par common stock for $35 per share. c. Sold equipment with a book value of $50,400 for $72,600. d. Purchased land for $531,000 cash. e. Purchased a building by paying $72,000 cash and issuing a $90,000 mortgage note payable. t. Sold a new issue of $280,000 of bonds at 98. 9. Purchased 4,100 shares of $20 par common stock as treasury stock at $38 per spare. h. Pald dividends of $1.90 per share. There were 32,000 shares issued and 5,000 shares of treasury stock. Effect Amount Cash payment Cash receipt f. dom h