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 $290,000 of bonds, on which there was $2,900 of unamortized discount, for $302,000. b. Sold 7,000 shares of $15 par common stock for $32 per share. c. Sold equipment with a book value of $48,500 for $69,800. d. Purchased land for $455,000 cash. e. Purchased a buliding by paying $80,000 cash and issuing a $120,000 mortgage note payable. f. Sold a new issue of $160,000 of bonds at 97 . g. Purchased 6,400 shares of $15 par common stock as treasury stock at $28 per share. h. Paid dividends of $1.80 per share. There were 29,000 shares issued and 5,000 shares of treasury stock