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 12,000 shares of $10 par common stock for $16 per share. c. Sold equipment with a book value of $63,900 for $92,000. d. Purchased land for $496,000 cash. e. Purchased a building by paying $47,000 cash and issuing a $110,000 mortgage note payable. f. Sold a new issue of $200,000 of bonds at 97. g. Purchased 6,300 shares of $45 par common stock as treasury stock at $82 per share. h. Paid dividends of $2.00 per share. There were 26,000 shares issued and 4,000 shares of treasury stock. Amount Effect ba. C. e. 9 h