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 $320,000 of bonds, on which there was $3,200 of unamortized discount, for $333,000. b. Sold 12,000 shares of $10 par common stock for $16 per share. c. Sold equipment with a book value of $50,900 for $73,300. d. Purchased land for $522,000 cash. e. Purchased a building by paying $68,000 cash and issuing a $110,000 mortgage note payable. f. Sold a new issue of $200,000 of bonds at 99 . g. Purchased 6,700 shares of $30 par common stock as treasury stock at $59 per share. h. Paid dividends of $2.30 per share. There were 30,000 shares issued and 5,000 shares of treasury stock