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 $190,000 of bonds, on which there was $1,900 of unamortized discount, for $198,000. b. Sold 7,000 shares of $30 par common stock for $48 per share. c. Sold equipment with a book value of $62,100 for $89,400. d. Purchased land for $533,000 cash. e. Purchased a building by paying $54,000 cash and Issuing a $100,000 mortgage note payable. f. Sold a new issue of $270,000 of bonds at 97 . g. Purchased 3,000 shares of $20 par common stock as treasury stock at $36 per share. h. Pald dividends of $2.00 per share. There were 27,000 shares issued and 4,000 shares of treasury stock