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:

Retired $340,000 of bonds, on which there was $3,400 of unamortized discount, for $354,000.

Sold 12,000 shares of $25 par common stock for $50 per share.

Sold equipment with a book value of $50,800 for $73,200.

Purchased land for $312,000 cash.

Purchased a building by paying $74,000 cash and issuing a $110,000 mortgage note payable.

Sold a new issue of $270,000 of bonds at 97.

Purchased 4,400 shares of $35 par common stock as treasury stock at $63 per share.

Paid dividends of $1.90 per share. There were 30,000 shares issued and 5,000 shares of treasury stock.

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