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 $290,000 of bonds, on which there was $2,900 of unamortized discount, for $302,000. Sold 12,000 shares of $20 par common stock for $37 per share. Sold equipment with a book value of $44,600 for $64,200. Purchased land for $315,000 cash. Purchased a building by paying $79,000 cash and issuing a $90,000 mortgage note payable. Sold a new issue of $290,000 of bonds at 97. Purchased 2,800 shares of $45 par common stock as treasury stock at $84 per share. Paid dividends of $2.10 per share. There were 31,000 shares issued and