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:

Sold equipment with a book value of $61,400 for $88,400.

Sold a new issue of $190,000 of bonds at 98.

Retired $190,000 of bonds, on which there was $1,900 of unamortized discount, for $198,000.

Purchased 5,700 shares of $35 par common stock as treasury stock at $70 per share.

Sold 7,000 shares of $15 par common stock for $30 per share.

Paid dividends of $1.7 per share. There were 22,000 shares issued and 4,000 shares of treasury stock.

Purchased land for $493,000 cash.

Purchased a building by paying $46,000 cash and issuing a $100,000 mortgage note payable.

	Effect	Amount
a.		$
b.		$
c.		$
d.		$
e.		$
f.		$
g.		$
h.		$