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:

1. Retired $180,000 of bonds, on which there was $1,800 of unamortized discount, for $187,000.
2. Sold 7,000 shares of $20 par common stock for $38 per share.
3. Sold equipment with a book value of $55,200 for $79,500.
4. Purchased land for $348,000 cash.
5. Purchased a building by paying $50,000 cash and issuing a $100,000 mortgage note payable.
6. Sold a new issue of $270,000 of bonds at 99.
7. Purchased 3,200 shares of $30 par common stock as treasury stock at $55 per share.
8. Paid dividends of $2.30 per share. There were 33,000 shares issued and 5,000 shares of treasury stock.

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