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:

1. Retired $240,000 of bonds, on which there was $2,400 of unamortized discount, for $250,000.
2. Sold 12,000 shares of $30 par common stock for $64 per share.
3. Sold equipment with a book value of $49,400 for $71,100.
4. Purchased land for $314,000 cash.
5. Purchased a building by paying $45,000 cash and issuing a $110,000 mortgage note payable.
6. Sold a new issue of $160,000 of bonds at 98.
7. Purchased 5,300 shares of $30 par common stock as treasury stock at $56 per share.
8. Paid dividends of $2.00 per share. There were 29,000 shares issued and 5,000 shares of treasury stock.

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