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 $310,000 of bonds, on which there was $3,100 of unamortized discount, for $322,000.
2. Sold 12,000 shares of $15 par common stock for $25 per share.
3. Sold equipment with a book value of $58,600 for $84,400.
4. Purchased land for $395,000 cash.
5. Purchased a building by paying $84,000 cash and issuing a $90,000 mortgage note payable.
6. Sold a new issue of $190,000 of bonds at 98.
7. Purchased 5,600 shares of $25 par common stock as treasury stock at $48 per share.
8. Paid dividends of $2.40 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.		$