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 $57, 100 for $82, 200. b. Sold a new issue of $150,000 of bonds at 99. c. Retired $320,000 of bonds, on which there was $3, 200 of unamortized discount, for $333,000. d. purchased 4, 400 shares of $45 par common stock as treasury stock at $84 per share. e, sold 12,000 shares of $30 par common stock for $57 per share. f. Paid dividends of $2.1 per share. There were 34,000 shares issued and 5,000 shares of treasury stock. g. Purchased land for $526,000 cash. h. Purchased a building by paying $64,000 cash and issuing a $90,000 mortgage note payable