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 $310,000 of bonds, on which there was $3,100 of unamortized discount, for $322,000. b. Sold 7,000 shares of $30 par common stock for $61 per share. c. Sold equipment with a book value of $65,600 for $94,500. d. Purchased land for $324,000 cash. e. Purchased a building by paying $64,000 cash and issuing a $100,000 mortgage note payable. f. Sold a new issue of $160,000 of bonds at 99 . g. Purchased 6,300 shares of $40 par common stock as treasury stock at $77 per share. h. Paid dividends of $2.20 per share. There were 32,000 shares issued and 5,000 shares of treasury stock