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 $500,000 of bonds, on which there was $4,000 of unamortized discount, for $510,000.
2. Sold 20,000 shares of $5 par common stock for $30 per share.
3. Sold equipment with a book value of $68,900 for $72,400.
4. Purchased land for $825,000 cash.
5. Purchased a building by paying $30,000 cash and issuing a $570,000 mortgage note payable.
6. Sold a new issue of $400,000 of bonds at 98.
7. Purchased 10,000 shares of $10 par common stock as treasury stock at $22.50 per share.
8. Paid dividends of $1.25 per share. There were 1,000,000 shares issued and 180,000 shares of treasury stock.

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