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 $200,000 of bonds, on which there was $2,000 of unamortized discount, for $208,000. b. Sold 7,000 shares of $30 par common stock for $64 per share. c. Sold equipment with a book value of $65,300 for $94,000. d. Purchased land for $523,000 cash. e. Purchased a building by paying $67,000 cash and issuing a $110,000 mortgage note payable. f. Sold a new issue of $260,000 of bonds at 99. g. Purchased 2,600 shares of $35 par common stock as treasury stock at $67 per share. h. Paid dividends of $1.50 per share. There were 21,000 shares issued and 3,000 shares of treasury stock. Effect Amount ||