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. Retired $320,000 of bonds, on which there was $3,200 of unamortized discount, for $333,000. b. Sold 12,000 shares of $10 par common stock for $25 per share. c. Sold equipment with a book value of $53,400 for $76,900. d. Purchased land for $522,000 cash e. Purchased a building by paying $60,000 cash and issuing a $90,000 mortgage note payable. f. Sold a new issue of $310,000 of bonds at 99 g. Purchased 5,700 shares of $40 par common stock as treasury stock at $78 per share. h. Paid dividends of $1.50 per share. There were 32,000 shares issued and 5,000 shares of treasury stock Effect Amount a. . Cash payment C. Cash receipt d. f. h