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 12,000 shares of $30 par common stock for $55 per share. c. Sold equipment with a book value of $63,800 for $91,900. d. Purchased land for $323,000 cash. e. Purchased a buliding by paying $54,000 cash and issuing a $100,000 mortgage note payable. f. Sold a new issue of $300,000 of bonds at 98 . g. Purchased 5,900 shares of $15 par common stock as treasury stock at $28 per share. h. Paid dividends of $1.90 per share. There were 21,000 shares issued and 3,000 shares of treasury stock