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:

Retired $500,000 of bonds, on which there was $5,000 of unamortized discount, for $525,000.

Sold 6,000 shares of $20 par common stock for $30 per share.

Sold equipment with a book value of $98,200 for $117,500.

Purchased land for $322,000 cash.

Purchased a building by paying $75,000 cash and issuing a $62,500 mortgage note payable.

Sold a new issue of $300,000 of bonds at 101.

Purchased 2,500 shares of $40 par common stock as treasury stock at $50 per share.

Paid dividends of $2.00 per share. There were 50,000 shares issued and 10,000 shares of treasury stock.

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