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:

1. Retired $300,000 of bonds, on which there was $3,000 of unamortized discount, for $312,000.
2. Sold 12,000 shares of $30 par common stock for $45 per share.
3. Sold equipment with a book value of $47,500 for $68,400.
4. Purchased land for $380,000 cash.
5. Purchased a building by paying $80,000 cash and issuing a $110,000 mortgage note payable.
6. Sold a new issue of $260,000 of bonds at 97.
7. Purchased 6,300 shares of $15 par common stock as treasury stock at $29 per share.
8. Paid dividends of $1.50 per share. There were 19,000 shares issued and 3,000 shares of treasury stock.

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