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 $300,000 of bonds, on which there was $3,000 of unamortized discount, for $312,000.

b- Sold 7,000 shares of $30 par common stock for $57 per share.

c- Sold equipment with a book value of $62,200 for $89,600.

d- Purchased land for $447,000 cash.

e- Purchased a building by paying $91,000 cash and issuing a $120,000 mortgage note payable.

f- Sold a new issue of $200,000 of bonds at 99.

g- Purchased 3,000 shares of $45 par common stock as treasury stock at $88 per share.

h- Paid dividends of $2.10 per share. There were 25,000 shares issued and 4,000 shares of treasury stock.

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