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:

Retired $220,000 of bonds, on which there was $2,200 of unamortized discount, for $229,000.

Sold 7,000 shares of $15 par common stock for $24 per share.

Sold equipment with a book value of $49,200 for $70,800.

Purchased land for $373,000 cash.

Purchased a building by paying $64,000 cash and issuing a $90,000 mortgage note payable.

Sold a new issue of $280,000 of bonds at 97.

Purchased 6,500 shares of $15 par common stock as treasury stock at $30 per share.

Paid dividends of $1.90 per share. There were 19,000 shares issued and 3,000 shares of treasury stock.

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