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: a. Retired $230,000 of bonds, on which there was $2,300 of unamortized discount, for $239,000. b. Sold 12,000 shares of $20 par common stock for $46 per share. c. Sold equipment with a book value of $53,300 for $76,800. d. Purchased land for $378,000 cash. e. Purchased a building by paying $63,000 cash and issuing a $100,000 mortgage note payable. f. Sold a new issue of $200,000 of bonds at 97 . g. Purchased 6,300 shares of $15 par common stock as treasury stock at $28 per share. h. Paid dividends of $2.10 per share. There were 30,000 shares issued and 5,000 shares of treasury stock