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. Sold equipment with a book value of $53, 400 for $76, 900. b. Sold a new issue of $280,000 of bonds at 97 c. Retired $310,000 of bonds, on which there was $3, 100 of unamortized discount, for $322,000. d. Purchased 6,000 shares of $20 par common stock as treasury stock at $37 per share. e. Sold 7,000 shares of $10 par common stock for $25 per share. f. Paid dividends of $2.2 per share. There were 29,000 shares issued and 5,000 shares of treasury stock. g. Purchased land for $329,000 cash. h. Purchased a building by paying $55,000 cash and issuing a $110,000 mortgage note payable