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: a. Retired $250,000 of bonds, on which there was $2,500 of unamortized discount, for $260,000. b. Sold 7,000 shares of $30 par common stock for $54 per share. c. Sold equipment with a book value of $47,400 for $68,300. d. Purchased land for $379,000 cash. e. Purchased a building by paying $78,000 cash and issuing a $110,000 mortgage note payable. f. Sold a new issue of $300,000 of bonds at 98 . g. Purchased 4,700 shares of $40 par common stock as treasury stock at $77 per share. h. Paid dividends of $1.90 per share. Therre were 27,000 shares issued and 4,000 shares of treasury stock